我国法务会计现存问题与对策研究

发布时间：2018-01-23 12:25

本文关键词： 法务会计专家证人制度民事赔偿机制法律责任　出处：《东北财经大学》2007年硕士论文　论文类型：学位论文

【摘要】： 随着现代会计理论的发展，会计在经济管理中的中心地位和作用日渐突出。同时，经济全球化与衍生金融工具的发展，使得经济业务越来越复杂。单纯的会计知识已不能满足市场经济的需要，在涉及到法律问题时，更是显得无能为力。经济活动中的法律问题要求会计和法律的紧密结合，用会计知识解决法律问题。二十一世纪的中国，市场经济更加完善，会计面临愈来愈复杂的经济环境，同时以法治国方针的落实要求国家更多的以法律形式来规范经济活动。在此情形下，我国对法务会计的需求将越来越迫切。目前，我国法务会计的发展和这种要求具有一定的差距。因此，研究法务会计对我国有重要的意义。本文主要分为五章。第一章阐述了法务会计的基本含义，主要包括国内外学者的代表性观点；法务会计与相关学科的辨析；法务会计产生的动因等。第二章介绍了美国法务会计的发展历程及其现状，并阐述其对我国法务会计发展的有益启示。第三章分析了我国法务会计发展中存在的主要问题，主要从法务会计理论研究的进展情况、法务会计专业人才现状、以及法务会计专家制度的现状等方面指出其存在的问题及其原因。第四章探讨了加强法务会计发展的相关对策，，指出应从以下方面推动法务会计的发展：第一，加快我国法务会计理论框架的构建，包括法务会计的目标、基本假设、基本原则、程序与方法以及法务会计报告等；第二，加强法务会计人才培养与管理，包括构建我国法务会计人才培养模式和完善法务会计人员管理机制；第三，完善法务会计专家证人制度；第四，健全相关法律制度，包括完善民事赔偿机制和完善法务会计的法律责任；第五，在全社会范围内努力宣传法务会计。第五章是对法务会计在我国发展前景的展望。
[Abstract]:With the development of modern accounting theory, accounting plays a more and more important role in economic management. At the same time, economic globalization and the development of derivative financial instruments. Economic business is becoming more and more complex. The simple accounting knowledge can not meet the needs of the market economy, when it comes to legal issues. The legal problems in economic activities require the close combination of accounting and law, and use accounting knowledge to solve legal problems. In 21th century, China's market economy is more perfect, accounting is facing more and more complex economic environment. At the same time, the implementation of the principle of rule of law requires the country to regulate economic activities in the form of law. In this case, the need for forensic accounting in China will become more and more urgent. At present. There is a certain gap between the development of forensic accounting in China and this requirement. Therefore, it is of great significance to study forensic accounting in China. This paper is divided into five chapters. The first chapter expounds the basic meaning of forensic accounting, including the representative views of scholars at home and abroad, the discrimination between forensic accounting and related disciplines, the causes of the emergence of forensic accounting, and so on. The second chapter introduces the development of forensic accounting in the United States and its current situation, and expounds its beneficial enlightenment to the development of forensic accounting in China. The third chapter analyzes the main problems in the development of forensic accounting in China, mainly from the progress of theoretical research on forensic accounting, the status of forensic accounting professionals. As well as the current situation of forensic accounting expert system and so on, points out its existence question and the reason. Chapter 4th discusses the relevant countermeasures to strengthen the development of forensic accounting, and points out that the development of forensic accounting should be promoted from the following aspects: first, speeding up the construction of the theoretical framework of forensic accounting in China, including the objectives of forensic accounting. Basic assumptions, basic principles, procedures and methods as well as forensic accounting reports; Second, strengthen the training and management of forensic accounting personnel, including the construction of China's forensic accounting personnel training model and improve the forensic accounting personnel management mechanism; Third, perfect the expert witness system of forensic accounting; 4th, perfect the relevant legal system, including perfecting the civil compensation mechanism and the legal responsibility of the forensic accounting; In 5th, throughout the community efforts to promote forensic accounting. Chapter 5th is the prospect of forensic accounting in China.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D918.95

【引证文献】