法务会计相关问题研究

发布时间：2018-03-01 17:51

本文关键词： 法务会计理论框架法务会计准则现实分析　出处：《东北财经大学》2005年硕士论文　论文类型：学位论文

【摘要】：会计要与时俱进就必须适应市场经济环境的需要，，法务会计正是在这种背景下产生的。法务会计始于20世纪70年代的美国，我国对该领域的研究始于20世纪末，目前尚处于起步阶段。社会主义市场经济需要法务会计，法务会计为我国会计市场展示了令人鼓舞的前景，是个极具开发价值的会计新领域。本文立足于规范的系统分析，文章从四个部分对法务会计进行相关研究：第一部分论述了法务会计的研究现状。首先从宏观上阐述法务会计产生的动因开始，到介绍法务会计在国内外的发展状况，系统地论述了法务会计的起源、发展、学术研究和实务领域的研究现状。最后，总结了我国法务会计研究的现状，并对已有研究成果进行了评析，指出了现有研究成果的价值，并分析了存在的局限性，为以后的研究指明了方向。第二部分阐述了建立法务会计理论框架的初步构思。法务会计理论是指法务会计基本观念的系统化、结构化，它主要是由法务会计概念、法务会计假设、法务会计目标及职能、法务会计原则、法务会计内容和法务会计报告等构成。构建法务会计的理论结构，有利于指导法务会计实务，更好的为经济建设服务。第三部分为我国法务会计准则的建立。从阐述建立法务会计准则的必要性入手，对建立法务会计准则的方法、步骤进行了探讨；勾勒了中国法务会计准则的层次结构和内容框架。在此基础之上会更有效地推进我国法务会计实务的开展和研究工作的不断深入。第四部分主要通过一个现实案例来更好地理解法务会计中诉讼支持的重要作用。面对国内外虚假会计信息的诉讼浪潮所涉及到的越发复杂的会计专业知识，在一定程度上超出了法官的相关专业能力的范畴，使许多案件至今悬而未决。因此，通过对安然公司诉讼中法务会计实际运用的剖析，可为中国类似案件的解决以及深入理解法务会计的应用性提供实质性帮助。
[Abstract]:If accounting is to keep pace with the times, it must adapt to the needs of the market economy environment. It is under this background that forensic accounting begins in the United States in 1970s, and the research in this field in our country begins at the end of 20th century. At present, the socialist market economy needs forensic accounting, which shows an encouraging prospect for our country's accounting market and is a new field of accounting with great development value. This article is based on the normative system analysis, the article carries on the correlation research from the four parts to the forensic accounting:. The first part discusses the current research situation of forensic accounting. First, it expounds the causes of the emergence of forensic accounting from the macro perspective, then introduces the development of forensic accounting at home and abroad, and systematically discusses the origin and development of forensic accounting. Finally, this paper summarizes the current situation of forensic accounting research in China, analyzes the existing research results, points out the value of the existing research results, and analyzes the limitations of the existing research results. It points out the direction for future research. The second part expounds the preliminary conception of establishing the theoretical framework of forensic accounting. The theory of forensic accounting refers to the systematization and structuring of the basic concept of forensic accounting, which is mainly composed of the concept of forensic accounting, the assumption of forensic accounting, the objectives and functions of forensic accounting. The construction of the theoretical structure of forensic accounting is helpful to guide the practice of forensic accounting and to serve the economic construction better. The third part is the establishment of China's forensic accounting standards. From the elaboration of the necessity of establishing forensic accounting standards, the methods and steps of establishing forensic accounting standards are discussed. It outlines the hierarchical structure and content framework of China's forensic accounting standards. On this basis, it will be more effective to promote the development of forensic accounting practice and the deepening of research work in China. Part 4th mainly through a practical case to better understand the important role of litigation support in forensic accounting. In the face of the wave of false accounting information litigation at home and abroad involved in the more complex accounting professional knowledge, To some extent, it is beyond the relevant professional competence of the judge, so many cases are still pending. Therefore, through the analysis of the actual application of forensic accounting in the litigation of Enron, It can provide substantial help for solving similar cases in China and understanding the application of forensic accounting.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：D918.95

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