转型时期中国法务会计发展的市场分析与研究

发布时间：2018-04-11 07:03

本文选题：法务会计 + 会计环境　；参考：《复旦大学》2005年博士论文

【摘要】：法务会计是会计学的一门边缘学科。因其产生发展至今历史比较短,而且又是结合会计学、审计学、法学等数个学科领域的交叉学科,因而我国社会公众对法务会计的理解相当有限。但随着企业舞弊问题的日益严重和资本市场中会计法律责任问题的日益突出,法务会计这一学科逐渐为社会公众所认识,会计理论界和实务界对该学科理论与实践的探索也逐步展开。正是在这样的背景下,作者以转型时期我国法务会计发展的市场分析和研究为题,对我国法务会计行业的相关方面进行理论探讨,期望对我国法务会计的发展作出一定程度的理论贡献。作者首先回顾国内外学者对法务会计理论问题和实践问题的研究成果。由于法务会计行业发展水平差距颇大,并且影响法务会计生存和发展的宏观及微观会计环境存在本质区别,因此国内外理论界对法务会计的研究存在很大的差异,可比性及借鉴意义不大。这也更增强了作者对我国法务会计领域进行学术研究的动力。本文以问卷调查分析为基础,采用实证与规范研究相结合的方式展开研究,使作者的观点更加具有说服力。第三章中,作者对之前所做的有关我国法务会计市场需求和公众认知的调查问卷进行分析,共得出11条结论。这些结论对作者之后有关我国法务会计市场供给—需求状况以及解决市场不均衡问题提供了较客观的数据支持,而作者对我国法务会计行业发展的众多建议也是以问卷结论为启示而得来的。在问卷调查结果的数据基础上,对我国法务会计行业发展的研究从法务会计发展所处的会计环境的研究着手。作者认为,我国转型时期会计环境中的现代企业制度改革、资本市场的壮大经济全球化、企业规模扩张和科学技术的发展等众多经济因素,我国法律体系的建立与完善严重滞后于经济、会计环境发展的法律环境,社会公众的社会意识和价值观等文化、社会因素以及企业内部控制制度和公司治理结构等微观问题,相互影响,最终都对我国法务会计行业的发展起到了促进的作用。而与此同时,法务会计在中国的发展也将反作用于其所处的会计环境,通过法制与监管并存的形式,为规范市场秩序、优化市场经济和法律环境产生积极的影响。
[Abstract]:Forensic accounting is an interdisciplinary discipline in accounting.Due to its short history and the combination of accounting, auditing, law and other disciplines, the understanding of forensic accounting is very limited.However, with the increasingly serious problem of corporate fraud and the increasingly prominent problem of accounting legal liability in the capital market, the subject of forensic accounting is gradually recognized by the public.The exploration of the theory and practice of this discipline has been carried out step by step in the field of accounting theory and practice.It is against this background that the author, on the topic of market analysis and research on the development of forensic accounting in China during the transitional period, makes a theoretical discussion on the relevant aspects of forensic accounting industry in China.Expect to make a certain degree of theoretical contribution to the development of forensic accounting in China.Firstly, the author reviews the research achievements of scholars at home and abroad on the theoretical and practical problems of forensic accounting.Because of the great gap between the level of forensic accounting and the macro and micro accounting environment which affect the survival and development of forensic accounting, there are great differences in the research of forensic accounting both at home and abroad.Comparability and reference are of little significance.This also enhanced the author's academic research in the field of forensic accounting.Based on the analysis of questionnaire, this paper makes the author's point of view more convincing by combining empirical and normative research.In the third chapter, the author analyzes the questionnaire about the market demand and public cognition of forensic accounting in China, and draws 11 conclusions.These conclusions provide a more objective data support for the author's later research on the supply-demand situation of forensic accounting market in China and the solution to the problem of market imbalance.The author's suggestions on the development of forensic accounting industry in China are also inspired by the conclusion of the questionnaire.Based on the data of questionnaire survey, the research on the development of forensic accounting industry in China begins with the research on the accounting environment in which the development of forensic accounting lies.The author holds that the reform of modern enterprise system in the accounting environment during the transition period of our country, the expansion of the capital market, the economic globalization, the expansion of enterprise scale and the development of science and technology are many economic factors.The establishment and perfection of our legal system lags behind the microcosmic problems such as the development of economy, accounting environment, the social consciousness and values of the public, the social factors, the internal control system of enterprises and the corporate governance structure.The mutual influence, finally all to our country forensic accounting profession development has played the promotion role.At the same time, the development of forensic accounting in China will also react to its accounting environment, through the form of the coexistence of legal system and supervision, to standardize the market order, optimize the market economy and legal environment has a positive impact.
【学位授予单位】：复旦大学
【学位级别】：博士
【学位授予年份】：2005
【分类号】：D918.95

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