法务会计基本理论问题研究

发布时间：2018-03-05 23:06

本文选题：法务会计　切入点：基本体系　出处：《河北大学》2008年硕士论文　论文类型：学位论文

【摘要】： 随着社会主义市场经济的不断完善和发展,法务会计作为会计学的一个新的分支,日益受到人们的关注,但是我国法务会计的研究还处于起步阶段,突出的标志是法务会计实践尚未形成。本文从证券民事诉讼案谈起,通过对国内外法务会计状况的分析得出由于会计证据的特殊性决定了在相关案件中必将得到会计专家的协助,这些身份特殊的会计专家就是法务会计人员。因此,在我国开展法务会计的研究势在必行。法务会计作为一门新兴的、边缘性的学科,其理论内容应该是丰富的,由于篇幅所限,及本人的水平所限,因此本文主要研究法务会计的基本理论问题,力求对法务会计的实践具有一定的指导意义。本文研究探讨了法务会计的基本理论问题,主要包括法务会计的概念及其对社会主义市场经济的重要作用,法务会计的基础理论,即法务会计的对象、职能,并在此基础上重点探讨了法务会计实务基本理论,即如何开展法务会计工作,包括法务会计的程序、证据、信息质量特征以及开展法务会计工作对法务会计人员的基本要求等,最后对法务会计在我国的发展阶段进行了预测。
[Abstract]:With the continuous improvement and development of the socialist market economy, forensic accounting, as a new branch of accounting, has attracted more and more attention. However, the study of forensic accounting in China is still in its infancy. The outstanding sign is that the practice of forensic accounting has not yet been formed. Based on the analysis of the situation of forensic accounting at home and abroad, this paper begins with the civil litigation of securities. It is concluded that accounting experts will help them in the relevant cases because of the particularity of accounting evidence. These special accounting experts are forensic accountants, so it is imperative to carry out research on forensic accounting in China. As a new and marginal discipline, forensic accounting should be rich in theoretical content. Due to the limitation of space and my own level, this paper mainly studies the basic theoretical issues of forensic accounting. It has certain guiding significance to the practice of forensic accounting. This paper discusses the basic theoretical problems of forensic accounting, including the concept of forensic accounting and its important role in socialist market economy, the basic theory of forensic accounting, that is, the object and function of forensic accounting. On this basis, the basic theory of forensic accounting practice is discussed, that is, how to carry out forensic accounting, including the procedure of forensic accounting, the evidence, the characteristics of information quality, and the basic requirements of forensic accounting for forensic accountants. Finally, the development stage of forensic accounting in China is forecasted.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D918.95

【参考文献】