法务会计对会计舞弊的揭示机制研究

发布时间：2018-04-22 18:48

本文选题：法务会计 + 会计舞弊　；参考：《湖南大学》2006年硕士论文

【摘要】： 法务会计是会计学和法学相结合的一门新型的边缘性学科,它将会计知识和法律领域的一些相关技巧进行有机结合,为查找舞弊、在法庭上提供法律证据和进行法律鉴定服务。随着我国经济的发展,会计舞弊案件日益增加,舞弊的手法也越来越隐蔽,舞弊案件也越来越复杂,涉及到会计和法律等多个方面。单靠内部控制和外部审计已不能有效地控制和防范会计舞弊问题。而法务会计在国外的实践为我们防治会计舞弊找到了一种新的方法。但是,将法务会计应用于控制会计舞弊,应弄清楚法务会计是如何揭示会计舞弊的。本文是从三个方面来探讨法务会计的会计舞弊揭示机制的。对会计舞弊的揭示是以识别会计舞弊为前提的。因此,法务会计在识别会计舞弊时,采用了不同于财务审计的新思路。它以舞弊理论为指导,以舞弊思维形式为切入点,采用“换位思考”的方法,像“小偷”一样地想问题,强调创新,更重视经验和职业判断。在识别出会计舞弊后,法务会计师还要将会计舞弊以一定的方式披露出来。其中,法务会计师的素质包括专业技术能力和职业道德将有助于会计舞弊结果的披露,同时,法务会计证据特别是法务会计报告的证明力也会影响披露的效果。在会计舞弊案件中,法务会计师还能通过提供诉讼支持来迫使会计舞弊的制造者承担法律责任,特别是承担民事赔偿责任,从而最终达到揭示会计舞弊的效果。在我国,法务会计主要被用作司法鉴定,适用范围较窄,司法鉴定制度也不完善,因此,为减少会计舞弊行为,促进法务会计在我国的发展,有必要对现存的司法鉴定制度进行改进或完善。
[Abstract]:Forensic accounting is a new kind of borderline subject which combines accounting and law. It organically combines accounting knowledge with some related techniques in the field of law, and provides legal evidence and forensic services in court for the purpose of finding fraud. With the development of our country's economy, the cases of accounting fraud are increasing day by day, the methods of fraud are becoming more and more hidden, and the cases of fraud are becoming more and more complex, involving many aspects such as accounting and law. Internal control and external audit alone can not effectively control and prevent accounting fraud. The practice of forensic accounting in foreign countries provides us with a new method to prevent accounting fraud. However, applying forensic accounting to control accounting fraud, we should find out how forensic accounting reveals accounting fraud. This paper discusses the accounting fraud disclosure mechanism of forensic accounting from three aspects. The disclosure of accounting fraud is based on the recognition of accounting fraud. Therefore, forensic accounting, in identifying accounting fraud, adopts a new way of thinking different from financial audit. Under the guidance of fraud theory, with the form of fraudulent thinking as the breakthrough point, it adopts the method of "transposition thinking", thinking problems like "thief", emphasizing innovation, paying more attention to experience and professional judgment. After identifying accounting fraud, forensic accountant should disclose accounting fraud in a certain way. Among them, the quality of forensic accountants, including professional technical ability and professional ethics, will contribute to the disclosure of the results of accounting fraud. At the same time, the proof of forensic accounting evidence, especially forensic accounting reports, will also affect the effect of disclosure. In the case of accounting fraud, the forensic accountant can also force the maker of accounting fraud to bear legal liability, especially civil liability, by providing legal support, so as to finally reveal the effect of accounting fraud. In China, forensic accounting is mainly used as judicial expertise, with a narrow scope of application and imperfect judicial identification system. Therefore, in order to reduce accounting fraud and promote the development of forensic accounting in China, It is necessary to improve or perfect the existing system of judicial expertise.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D918.95;F233

【引证文献】