司法审计相关问题研究

发布时间：2018-03-08 19:45

本文选题：司法审计　切入点：司法会计师　出处：《武汉理工大学》2004年硕士论文　论文类型：学位论文

【摘要】：市场经济运转的基础是信用制度，而信用制度能够正常运行的根本保障是法制的存在。作为市场经济的产物，社会信用体系的维护者——审计，随着社会经济的不断发展，单纯依靠自己的力量已不足以承担日渐沉重的责任，需要更强有力的力量来应对社会经济领域存在的道德风险和逆向选择，而这最终必然导致司法力量的介入。作为社会秩序最终守护力量的司法活动，面对社会经济活动日益复杂、分工日益细化的现实，单靠自身的专业知识也已经无法真正承担起维护社会公平和效率的责任，必需吸纳其他学科作为辅助。在现实的需要的推动下，作为经济生活的通用语言的审计必然会和法律学科相互渗透、形成交叉，从而产生新的理论、新的学科——这就是本文要研究的司法审计或称司法审计学。一门新兴学科诞生总是伴随着大量的彼此相左的观点，而观点的混乱将会大大降低理论对实践的指导作用，使理论脱离实际，甚至变成文字游戏。因此，有必要针对这一新兴学科的相关问题作一个系统研究，建立一个完整的理论体系，为学科的发展开辟道路，促进实践的发展。近两年来，关于会计服务于司法活动的理论探讨很多，如何为这一特殊的服务领域建立一门系统的学科，如何为这一门学科定位等问题正处在热烈的讨论之中。但真正尝试建立完整理论体系的并不多，甚至对新学科的名称还存在极大的争议。鉴于整个理论体系过于庞杂和作者能力的局限性，本文主要采用理论分析、逻辑推导的方法，对关键因素进行研究分析，重点阐述了为什么以司法审计作为这一新学科的名称，什么是司法审计；怎样才能成为一名司法会计师；司法审计为谁服务，提供什么样的服务；司法审计作为一个新兴的专业服务领域由谁负责监管，监管中又应该以怎样的规范为依据等问题，提出了自己的设想，完成了一个初步理论框架的建立。笔者认为，，司法审计是针对已经进入了诉讼程序或者存在潜在的引起诉讼的可能的经济纠纷事项，按照既定标准，结合证据规则，客观地收集和评定有关证据，形成审计结论并将其结果传达给有关使用者的系统过程。司法审计是一门法学与会计学交叉的审计学科，其学科属性具有多重性，但仍然是审计学的一个分支。司法审计的主体是具有专业知识和素质、遵守职业自律和行为准则、具备执业资格的司法会计师，能够为司法部门、行政部门和非公共部门提供诉讼支持、舞弊调查和预防以及商业交易分析等三大类型的服务。司法审计要想得到进一步发展，必需建立外部监管下的职业自律组织，建立自己的职业准则体系。关键字:司法审计司法会计师诉讼支持舞弊调查职业监管夕
[Abstract]:The basic operation of market economy is the credit system, the credit system can guarantee the normal operation of the legal existence. As a product of the market economy, social credit system maintenance, audit, with the economic and social development, rely solely on their own strength is not enough to bear the increasingly heavy responsibility, need more powerful force to deal with the adverse selection and moral hazard exists in the field of social economy, which will eventually lead to judicial intervention.
As the social order of the final power of the protection of judicial activities, in the face of social and economic activities have become increasingly complex, increasingly detailed division of labor, relying on their professional knowledge is no longer able to maintain the fairness and efficiency of social responsibility, must absorb other disciplines as auxiliary. In the reality of the need to promote, as a universal language of economic life the audit will and legal disciplines, the formation of a cross, resulting in a new theory, new discipline, which is studied in this paper the judicial or judicial auditing audit.
A new subject was always accompanied by a large number of competing views, and views of the chaos will greatly reduce the guiding role of theory in practice, the theory is divorced from practice, and even become a game of words. Therefore, it is necessary to make a systematic research on the relevant problems in this emerging discipline, establish a complete theoretical system that opens the way for the development of the subject, to promote the development of the practice.
In recent years, the accounting service in judicial activities there are many studies, how to establish a system for the special service disciplines, how to question the subject position it is in hot discussion. But the real attempt to establish a complete theoretical system is not much, even there is great controversy the name of the new subject.
In view of the limitations of the whole theoretical system is too complex and the ability of the author, this paper mainly adopts the method of theoretical analysis, logical deduction, research and analysis of key factors, emphatically expounds why to judicial audit as the name of the new discipline, what is the judicial audit; how to become a judicial accountant; judicial audit services to anyone and what kind of service; judicial audit as a new professional services who is responsible for supervision, supervision and should be based on the problems such as how to standardize, put forward their own ideas, to complete the establishment of a preliminary theoretical framework.
The author believes that the audit is to have entered the judicial proceedings or litigation may cause economic disputes potential, according to established standards, combined with the rules of evidence collection and evaluation of objective evidence, the formation of the audit conclusion and the results are communicated to users. The judicial system in the process of audit is the audit subject accounting and law of the cross, the subject has multiple attributes, but it is still a branch of auditing. The subject of judicial audit with professional knowledge and quality, abide by the occupation self-discipline and norms of behavior,
A certified public accountant who can provide a lawsuit for the judiciary, the administration, and the non public sector.
Three types of services, such as litigation support, fraud investigation and prevention, and business transaction analysis.
To get further development, it is necessary to establish a professional self-discipline organization under external supervision and establish its own professional standards.
System.
Key words: judicial audit judicial accountant litigation support fraud investigation professional supervision
Pennsylvania

【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：D918.95

【引证文献】