会计鉴定人资质管理制度问题探讨

发布时间：2018-05-17 09:14

本文选题：法务会计 + 会计鉴定人　；参考：《江西财经大学》2013年硕士论文

【摘要】：随着人类社会的发展进步，特别是以信息技术为主要标志的第三次科技革命在世界范围内兴起，人们对经济活动的探索不断深化，经济交易形式日趋复杂，涉及财务方面的经济犯罪及纠纷屡见不鲜。由于此类案件所涉及的经济、会计、审计、财务等方面的专业知识超出了法官及诉讼律师的经验范围，此时一个拥有财务会计等方面专长，了解相关法律法规，能对涉案事件进行检验，并出具客观公正鉴定结论的会计鉴定人便显得弥足珍贵。同时，我国会计鉴定人资质管理制度的不断发展和完善也是目前我国司法鉴定改革的重点。然而纵观我国现行的法律法规，关于会计鉴定人资质的条文难觅踪影，甚至相关的理论研究文献也是寥寥无几。因此，本文通过文献研究，初步总结了我国现行会计鉴定人资质及其管理制度的概念，归纳了我国会计鉴定人资质管理制度中存在的缺陷及其产生的原因，同时比较并借鉴了国外经验，试图摸索出一个较为科学合理的解决之道，，以期促进会计鉴定业务健康发展。本文首先从司法鉴定、司法会计鉴定、鉴定人资质、鉴定人资质管理的法律解释入手，结合实务工作中会计鉴定人应具备的条件，演绎得出司法会计鉴定人、会计鉴定人资质、会计鉴定人资质管理制度的概念。其次，在对比会计鉴定人资质及其管理制度的概念的前提下，本文分析了我国目前会计鉴定人资质管理制度中存在的问题并对其原因进行挖掘、汇总。接下来本文收集了大量法务会计专家证人与会计鉴定人资质管理制度的国外文献，通过对比分析，归纳出值得我国借鉴的经验。最后，本文在借鉴国外经验和结合我国具体实际的基础上提出完善我国会计鉴定人资质管理制度的相关建议，并指出本文存在的不足。在研究方法上，本文以文献研究法为主，辅以比较研究法和演绎法。本文通过对国内外文献的大量研读，以司法鉴定法律条文及相关司法解释为出发点，演绎得出会计鉴定人资质及会计鉴定人资质管理制度的概念；随后本文通过对司法鉴定案件及其诉讼现实进行分析，归纳出我国司法会计鉴定人资质管理实践上的问题及原因；最后本文以会计、审计、财务管理理论为出发点，通过比较两大法系国家中法务会计专家证人资质及会计鉴定人资质的发展现状和趋势，设计出会计鉴定人资质管理制度的框架，旨在弥补我国会计鉴定人资质管理司法体制在理论和实践上的不足，并为司法会计鉴定业务的发展贡献绵薄之力。本文第一部分为引言，阐明了文章的研究背景与选题意义，对国内外理论研究现状进行了文献综述，提出了研究的具体思路和方法；本文第二部分为会计鉴定人资质管理制度理论概述，阐明了会计鉴定人、会计鉴定人资质与会计鉴定人资质管理制度的概念；本文第三部分对目前我国会计鉴定人资质管理制度存在的问题和原因进行了系统的分析和汇总；本文第四部分则是对国外法务会计专家证人及鉴定人资质管理制度中的有益经验进行汇总；在借鉴国外先进经验的基础上，本文第五部分对第三部分归纳出的问题提出了相应建议；最后本文对上述论述进行总结并指出研究过程中的不足。本文主要研究结论如下：（1）对现行的法律法规中与鉴定人资质及鉴定人资质管理制度相关的条文进行了梳理、总结和评述，运用演绎的方法对目前理论和实务界尚未权威定义的会计鉴定人资质及会计鉴定人资质管理制度进行了描述。（2）本文从我国司法鉴定及司法会计鉴定现行法律、法规及其实务出发，较为全面地分析了司法鉴定业务，特别是会计鉴定业务的发展现状，归纳出当前会计鉴定人资质管理制度中存在着人才缺乏、权威资质考试缺位、法律制度不完善等问题，并找出产生这些问题的原因。（3）本文对比了英美法系国家和大陆法系国家做法上的差异，发现近些年来两大法系国家在专家证人、鉴定人资质管理上有逐步融合的趋势，并对两大法系国家在法务会计人员及会计鉴定人资质管理上的亮点进行系统归纳，以期促进我国会计鉴定人管理实践的发展。（4）在对国外法务会计专家证人、会计鉴定人资质管理制度进行分析和借鉴的基础上，本文对我国会计鉴定人实践中产生的问题提出了相应对策，为会计鉴定人资质管理制度的发展提供了较为可行的策略，具有较强的现实意义。本文的创新点是扩展了会计鉴定人资质及会计鉴定人资质管理的概念，同时提出了构建会计鉴定人资质管理制度的具体措施，并对会计鉴定人资质进行了细分。
[Abstract]:With the development and progress of human society, especially the third scientific and technological revolution, which is the main symbol of information technology, is rising in the world, the exploration of economic activities is deepening, the form of economic transaction is becoming more and more complex, and the economic crimes and disputes involving financial aspects are common. In addition, the professional knowledge of finance is beyond the scope of the experience of the judge and the litigation lawyer. At this time, an accountant who has expertise in financial accounting and other aspects, understand the relevant laws and regulations, can test the cases involved in the case, and issue an objective and impartial appraisal conclusion is very precious. At the same time, the qualification management system of China's accounting Appraisers The continuous development and perfection of the degree is also the focus of the reform of judicial authentication in our country. However, in view of the current laws and regulations in our country, the provisions on the qualification of accountants are difficult to find, and even the relevant theoretical research literature is very few. The concept of its management system summarizes the defects and causes of the accounting appraisers' qualification management system in China. At the same time, it compares and draws lessons from foreign experience and tries to find out a more scientific and reasonable solution to promote the healthy development of the accounting appraisal business.
This paper begins with judicial identification, judicial accounting identification, qualification of appraisers, and the legal interpretation of qualification management of appraisers, and deducts the concept of judicial accounting appraiser, accountant appraiser qualification, accounting appraiser's qualification management system in combination with the conditions of accounting appraisers in practical work. Secondly, it compares the qualification of accounting appraisers. On the premise of the concept of the management system, this paper analyzes the existing problems in the qualification management system of the accounting appraisers in our country and excavate its reasons. Then this article collects a large number of foreign documents of the qualification management system of forensic accounting expert witnesses and accounting appraisers. Through comparative analysis, we conclude that it is worth our country. In the end, this paper puts forward some suggestions on improving the qualification management system of Chinese accounting appraisers on the basis of foreign experience and the concrete reality of our country, and points out the shortcomings of this article.
In the method of research, this article is based on the literature research method, supplemented by comparative study and deductive method. This article deducts the concept of accounting appraiser qualification and accounting appraiser management system through a large number of studies at home and abroad and the legal provisions of judicial expertise and relevant judicial interpretations. The identification case and its litigation reality are analyzed, and the problems and reasons are summed up in the practice of the qualification management of judicial accounting appraisers in China. In the end, based on the accounting, audit, and financial management theory, the development status and trend of the qualification of forensic accounting experts and the qualification of accounting appraisers in the two legal system countries are compared. The framework of the accounting appraiser's qualification management system aims to make up for the deficiencies in the theory and practice of the qualification management system of accounting appraisers in China, and to contribute to the development of the judicial accounting identification business.
The first part of this article is the introduction, which clarifies the background of the research and the significance of the topic, summarizes the current status of the theoretical research at home and abroad, and puts forward the concrete ideas and methods of the research. The second part of this article is a summary of the theory of the qualification management system of the accounting appraisers, and clarifies the appraisers, the qualification of the accountants and the accountants. The concept of qualification management system; the third part of this article is a systematic analysis and summary of the existing problems and reasons for the current accounting appraisers' qualification management system in China; the fourth part of the paper is a summary of the useful experience in the foreign forensic accounting expert witness and the appraiser's qualification management system; it is used for reference to the advanced foreign countries. On the basis of experience, the fifth part of this paper puts forward some suggestions for the third part of the problem. Finally, this paper summarizes the above discussion and points out the shortcomings in the study.
The main conclusions of this paper are as follows:
(1) the articles in the current laws and regulations related to the qualification of the appraiser and the qualification management system of the appraiser are reviewed, summarized and reviewed, and a deductive method is used to describe the qualification of accounting appraisers and the qualification management system of accounting appraisers which are not yet authoritative in theory and practice.
(2) from the current laws, regulations and practice of identification of judicial identification and judicial accounting in our country, this paper makes a comprehensive analysis of the current situation of judicial identification business, especially the development of accounting identification business, and concludes that there are lack of talent, lack of authority qualification examination and imperfect legal system in the current accounting appraiser's qualification management system. The problem, and find out the causes of these problems.
(3) this article contrasts the differences between the countries of the Anglo American legal system and the countries of the continental law system, and finds that in recent years, there has been a trend of gradual convergence between the expert witness and the qualification management of the two major legal system countries, and a systematic induction of the bright spots in the management of forensic accountants and accounting appraisers in the two legal system countries in order to promote me. The development of the management practice of national accounting appraisers.
(4) on the basis of the analysis and reference of the foreign forensic accounting expert witness and the accounting appraiser's qualification management system, this paper puts forward the corresponding countermeasures to the problems produced in the practice of the accounting appraisers in our country, and provides a more feasible strategy for the development of the accounting appraiser's qualification management system, which has a strong practical significance.
The innovation point of this paper is to expand the concept of accounting appraiser qualification and accounting appraiser's qualification management, and also put forward specific measures to construct the qualification management system of accounting appraisers, and subdivide the qualification of accounting appraisers.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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