法务会计的发展与实践——从人寿保险被美国投资起诉谈起

发布时间：2018-03-03 08:00

本文选题：法务会计　切入点：中国人寿　出处：《财务与会计》2004年12期 　论文类型：期刊论文

【摘要】：在美国,关于"虚假会计信息的诉讼"由来已久。鉴于此,欧美国家在上世纪末提出了"法务会计"这一概念,并在诸如"安然庭审"、"美国诉微软案件"等一系列事件中彰显着它的价值。相较而言,在中国"法务会计"却还只是刚刚起步。到底何为"法务会计"?"法务会计"又有何重要作用呢?"本刊专稿"——《法务会计的发展与实践——从人寿保险被美国投资者起诉谈起》一文,李若山教授以"中国人寿被美国投资者起诉"为契入点,对此作了诠释,并引领您透过现象看本质:在越来越多的中国企业去海外上市的今天,"诉讼风险"已不容回避,面对诉讼,"法务会计人员的作用"不容忽视,"完善我国的证据法体系以及其他法律体系,使得中国的法务会计人员有一个适应的成长土壤"已是一个"非常严重而急迫的问题,也是摆在我国会计、法律理论界和实务界面前的重大课题"。
[Abstract]:In the United States, "false accounting information litigation" has a long history. In view of this, European and American countries put forward the concept of "forensic accounting" at the end of 0th century. And in a series of events such as "Enron trial", "America v. Microsoft case" and so on, it shows its value. Compared with "forensic accounting" in China, it is just beginning. What exactly is "forensic accounting"? What is the important role of "forensic accounting"? "the Development and practice of Forensic Accounting", the article on Life Insurance being sued by American investors, Professor Li Rushan interprets it with "China Life Insurance sued by American investors" as its entry point. And lead you through the phenomenon to see the essence: at a time when more and more Chinese enterprises are listed overseas, the "litigation risk" cannot be avoided. In the face of litigation, "the role of forensic accountants" cannot be ignored. "perfecting the system of evidence law and other legal systems in China, so that Chinese forensic accountants have a suitable growth soil" has become a "very serious and urgent problem." Is also placed in our country's accounting, legal theory and practice in front of a major issue.
【作者单位】：
【基金】：自然科学基金“我国市场经济条件下法务会计的实证研究”的阶段性成果，，基金批准号70272019
【分类号】：D918.95

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