我国会计师事务所的司法会计鉴定业务研究

发布时间：2018-08-01 13:39

【摘要】：随着市场经济的发展，会计语言不断渗透到法律实践中，会计与法律作为市场经济的两大卫士，在经济发展过程中结合得日益紧密。司法会计鉴定作为会计学与法学融合而产生的边缘学科，在处理涉及财产权益的诉讼或非诉讼法律事项中，提供财务会计资料证据和专家意见。经济发展的同时，经济纠纷、经济犯罪事项也随之增加，司法会计鉴定的需求日趋增大；同时，中国注册会计师协会也要求会计师事务所拓展包括司法会计鉴定在内的新业务类型。我国许多会计师事务所响应号召开始拓展司法会计鉴定业务，注册会计师凭借其会计专业水平将成为司法会计鉴定业务的主力军。但是，会计师事务所的司法会计鉴定业务在我国出现时间尚短，会计师事务所的司法会计鉴定业务发展缺乏指导，而各国司法体制不同，我国会计师事务所也不能照搬英美法系国家法务会计的发展路径。本文以会计师事务所司法会计鉴定的具体业务种类为研究对象，对国内外法务会计、司法会计鉴定相关文献进行梳理，通过实际调查了解我国会计师事务所开展司法会计鉴定业务的实际情况，在此基础上，找出目前情况下，适合我国会计师事务所开展的司法会计鉴定业务类型及具体内容，为我国会计师事务所拓展司法会计鉴定业务提供一定的理论支持和参考。文章的主要内容如下：第一章，导论。首先阐明了在我国进行法务会计研究的背景、研究意义，接着介绍了法务会计、司法会计鉴定在国内外的研究现状，以及本文的研究方法及思路。英美法系国家法务会计相关的理论研究成果寥寥无几，但法务会计实务发展较快，相关的制度规定也较为完善，诸如法务会计主体、法务会计业务内容等问题在实务界也已基本达成共识。而国内恰好相反，，我国研究法务会计、司法会计鉴定的学者相对较多，按照观点不同可以分为法务会计学派和司法会计鉴定学派，到目前为止两派专家学者们还未能达成一致意见；实务方面，无具体的法律制度等对法务会计、司法会计鉴定行业的方方面面进行规范，实务发展水平滞后。第二章，中美司法（法务）会计鉴定的历史演进。对中美法务会计、司法会计鉴定的发展历程进行介绍、对比，从各自的发展历程中得出结论：美国法务会计与我国的司法会计鉴定的本质相同，我国的司法会计鉴定未来将向中介化的方向发展。第三章，中美司法会计鉴定业务对比。对美国和我国各机构现有的司法会计鉴定业务内容进行对比，发现我国会计师事务所可开展而未开展的司法会计鉴定业务类型，结合我国司法体制及实际情况，提出我国会计师事务所可拓展的司法会计鉴定业务类型的构想。第四章，未来我国会计师事务所的司法会计鉴定业务。对未来我国会计师事务所可开展的司法会计鉴定业务类型进行总结归纳，并进一步细分，详细介绍各类司法会计鉴定业务所包含的具体内容。我国会计师事务所的司法会计鉴定业务可分为诉讼业务和非诉讼业务两大类，其中诉讼业务又进一步分为诉讼类会计鉴定业务、诉讼咨询类业务和诉讼协助业务，而非诉讼业务可进一步分为：参与经济合同事务、担任特别管理顾问及参与非诉讼调解三项内容。第五章，我国会计师事务所拓展司法会计鉴定业务的建议。对我国会计师事务所开展司法会计鉴定业务过程中将遇到的问题及解决办法进行简要的论述。第六章，结语。对本文的主要观点及不足进行总结。
[Abstract]:With the development of market economy, accounting language is constantly permeated into legal practice. Accounting and law are the two major guardians of the market economy. They are increasingly closely integrated in the process of economic development. Judicial accounting identification is a marginal subject arising from the integration of accounting and law. At the same time, financial and accounting evidence and expert opinions are provided. At the same time, economic development, economic disputes, economic crimes are also increasing, and the demand for judicial accounting is increasing. At the same time, the Chinese Certified Public Accountants Association also requires accounting firms to expand new types of business, including the appraisal of the judiciary. Many Chinese Accountants The firm responds to the call to expand the judicial accounting identification business, and the certified public accountants will become the main force of the judicial accounting appraisal business with their accounting professional level. However, the judicial accounting identification business of the accounting firm is still short in our country, and the development of the forensic accounting identification business of the accounting firm is short of guidance. Unlike the judicial system, Chinese accounting firms can not copy the development path of forensic accounting in common law countries.
This paper, taking the specific business types of the judicial accounting of the accounting firm as the research object, combs the domestic and foreign forensic accounting, the relevant documents of the judicial accounting appraisal, and through the actual investigation to understand the actual situation of the judicial accounting appraisal business of our country's accounting firms. On this basis, it is suitable for our Congress to find out the present situation. The type and specific content of the judicial accounting appraisal business of the accounting firm will provide some theoretical support and reference for the accounting firm to expand the judicial accounting appraisal business in China.
The main contents of the article are as follows:
The first chapter, introduction. First, it clarifies the background and significance of the research on forensic accounting in China. Then it introduces the legal accounting, the current research status of the judicial accounting identification at home and abroad, and the research methods and ideas of this article. There are few theoretical research results related to forensic accounting in Anglo American legal system, but the development of forensic accounting practice is more than that. Fast, relevant regulations are also more perfect, such as legal accounting subject, legal accounting business content and other issues in the practical field have also basically reached consensus. But in the opposite direction, there are more scholars in our country to study forensic accounting and judicial accounting, and can be divided into legal accounting school and judicial accounting appraisal school according to different views. So far, the two schools of experts and scholars have not yet reached agreement; in practice, there is no specific legal system, such as legal accounting, judicial accounting identification industry in all aspects of the standard, the level of practice is lagging behind.
The second chapter, the historical evolution of Chinese and American judicial (Forensic) accounting identification, introduces the development course of Sino American forensic accounting and judicial accounting identification, and draws a conclusion from the development course of the United States: the American forensic accounting is the same as the essence of our judicial accounting identification, and the future of our judicial accounting identification will be directed to the direction of intermediation. Exhibition.
The third chapter, the comparison of judicial accounting identification business between China and the United States. A comparison is made between the existing judicial accounting identification business of the United States and China's institutions, and the types of judicial accounting identification that can be carried out by the accounting firms in China are found, and the judicial system and actual situation in our country are combined with the actual situation, and the judiciary of the accounting firms in our country can be expanded. The concept of the type of accounting identification business.
The fourth chapter is the judicial accounting identification business of China's accounting firms in the future. It summarizes the types of judicial accounting identification business that can be carried out by China's accounting firms in the future, and further subdivides the specific contents of all kinds of judicial accounting identification business. It can be divided into two categories: litigation business and non litigation business, of which litigation business is further divided into litigation accounting identification business, litigation consulting business and litigation assistance business, and non litigation business can be further divided into three contents: participation in economic contract affairs, special management consultants and participation in non litigation mediation.
The fifth chapter, the suggestions for the development of the forensic accounting identification business in China's accounting firms, and a brief discussion on the problems and solutions that will be encountered in the process of judicial accounting identification in China's accounting firms.
The sixth chapter, conclusion, summarizes the main points and shortcomings of this article.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

【参考文献】