注册会计师执行司法会计鉴定业务问题研究

发布时间：2018-07-09 19:15

本文选题：注册会计师 + 司法会计鉴定　；参考：《安徽财经大学》2013年硕士论文

【摘要】：随着我国市场经济的不断发展,各种经济活动日趋频繁,经济交易也日益复杂,就会产生更多的经济纠纷案件。许多经济纠纷案件中涉及大量的财会专业知识,超出了法官的判断能力。随着经济案件复杂程度的加深,需要借助具备财务会计知识的专业人员对经济案件涉及到的财会问题进行鉴别和判定,并向法官提供专家结论作为审理案件的依据。因此,为了解决诉讼案件中涉及的财务会计问题,妥善处理经济纠纷,打击经济犯罪行为,促进市场经济的健康发展,司法会计鉴定作为一项增值服务业务必将得到重视并迅速的蓬勃发展起来。随着司法会计鉴定业务的不断发展,会计师事务所越来越多地介入到经济诉讼案件的司法会计鉴定中来,并很快发展成为司法会计鉴定业务的主力军。但是,在司法会计鉴定快速发展的同时,仍然存在着许多不容乐观的问题,阻碍着我国司法会计鉴定业务的健康可持续发展。因此本文通过总结注册会计师在执行司法会计鉴定业务过程中存在的问题,并对问题成因进行详细分析,旨在找出解决问题的对策措施,促进司法会计鉴定业务的健康发展。本文第一章,总结了研究背景和意义及会计师事务所介入司法会计鉴定的原因,并总结和评述了国内外对司法会计鉴定的研究成果。第二章,对司法会计鉴定的相关理论进行分析,包括会计、审计和法学理论基础等。第三章,通过问卷调查并结合现有文献,归纳总结出司法会计鉴定在鉴定主体、鉴定对象、鉴定程序、鉴定结论以及鉴定报告五个方面存在的问题,并对五个方面存在问题的成因进行深入研究。第四章,对美国、英国、加拿大和澳大利亚四个国家的法务会计发展现状进行分析,总结出他们在法务会计理论与实践、法律法规准则、组织机构、人才教育与培养以及资格认证五个方面的成功经验,为发展我国司法会计鉴定业务提供借鉴。第五章,针对上述存在的问题,分别从规范鉴定人主体资格、完善鉴定程序、完善鉴定结论的质证制度、健全错鉴追究责任制度、提高鉴定结论的采信率五个方面入手,从立法和制度构建层面提出合理可行的对策建议,希望帮助会计师事务所开展司法会计鉴定业务。第六章,通过实际案例反映出注册会计师在执行司法会计鉴定中存在的普遍问题。最后,对论文的主要观点进行汇总,并指出该课题存在的不足之处,以及未来的研究方向。
[Abstract]:With the development of market economy in our country, all kinds of economic activities are becoming more and more frequent, and economic transactions are becoming more and more complicated, which will lead to more economic disputes. Many economic disputes involve a great deal of accounting expertise, which is beyond the judge's judgment. With the deepening of the complexity of economic cases, it is necessary to identify and judge the financial and accounting problems involved in economic cases with the help of professionals with financial and accounting knowledge, and to provide the judges with expert conclusions as the basis for hearing cases. Therefore, in order to solve the financial and accounting problems involved in litigation cases, properly handle economic disputes, crack down on economic crimes, and promote the healthy development of the market economy, Forensic accounting, as a value-added service, will be valued and rapidly developed. With the continuous development of forensic accounting identification business, accounting firms are more and more involved in the judicial accounting identification of economic litigation cases, and soon become the main force of forensic accounting identification business. However, with the rapid development of forensic accounting, there are still many unoptimistic problems, which hinder the healthy and sustainable development of forensic accounting expertise in China. Therefore, this paper summarizes the problems of CPA in the process of forensic accounting identification, and analyzes the causes of the problems in detail, in order to find out the countermeasures to solve the problems, and to promote the healthy development of forensic accounting expertise. The first chapter summarizes the background and significance of the research and the reasons why accounting firms intervene in forensic accounting identification, and summarizes and comments on the research results of forensic accounting expertise at home and abroad. The second chapter analyzes the theory of forensic accounting, including accounting, auditing and legal theory. The third chapter, through the questionnaire survey and combined with the existing literature, summed up the forensic accounting identification in the identification of the main body, identification object, identification procedures, identification conclusions and identification report five aspects of the existing problems, And five aspects of the causes of problems in-depth study. Chapter four analyzes the development of forensic accounting in four countries, including the United States, the United Kingdom, Canada and Australia, and summarizes their theories and practices in forensic accounting, laws and regulations, organization and organization. The successful experience in five aspects of talent education and training and qualification certification provides a reference for the development of forensic accounting expertise in China. In the fifth chapter, aiming at the problems mentioned above, the author starts with five aspects: standardizing the qualification of the authenticator, perfecting the identification procedure, perfecting the cross-examination system of the appraisal conclusion, perfecting the system of investigating the responsibility for the wrong identification, and improving the acceptance rate of the appraisal conclusion. This paper puts forward reasonable and feasible countermeasures and suggestions from the aspect of legislation and system construction, hoping to help accounting firms to carry out forensic accounting expertise. The sixth chapter reflects the common problems of CPA in the execution of forensic accounting identification through practical cases. Finally, the paper summarizes the main points of view, and points out the shortcomings of the subject, as well as the future research direction.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

【参考文献】