法务会计在中国的应用和发展

发布时间：2018-06-20 17:10

本文选题：法务会计 + 应用　；参考：《武汉大学》2005年硕士论文

【摘要】：法务会计发展的时间不长,但在西方国家中已得到普遍运用,西方很多政府机构同法机关、私人侦探所、会计师事务所、律师事务所均拥有相应的法务会计人员。法务会计经历了一个由产生到逐步发展完善的过程,各个不同国家在经历这个过程时也不完全相同,表现出了一些自己的特色。在国际上法务会计主要涉及这样一些领域:企业税务会计、司法会计、债权债务理算会计、保险赔偿责任理算会计、海损事故理算会计、社会公正会计、物价利得会计和社会福利保障会计等。与西方一些发达国家相比,我国的法务会计不论从理论还是实践都尚处于起步阶段,实践运用中主要存在着这样一些问题:业务的范围较窄、有关的制度不完善、缺乏完善的理论等。由于现代经济生活中对法务会计的需求日益加深,使得完善我国的法务会计理论,提高法务会计在实务运用中的有效性和作用成为非常重要且急待解决的问题。目前,虽然对于法务会计的研究已经逐步开展起来,但由于其中很多问题还没有一个较为明确的论断。本文首先分析了法务会计的成因合必要性,并从法务会计理论框架的研究入手,逐步将法务会计理论与实践研究相结合起来,分别就法务会计对传统会计的影响、法务会计重要内容之一司法会计、法务会计对从业人员的要求等问题进行分析阐述,将国外法务会计的理论实践开展情况与我国法务会计理论实践开展情况进行对比分析,提出了我国法务会计理论及实践在理论研究、人才培养、法务会计实践、相关法规制定、法务会计人员特定身份确定、社会的宣传这样几个方面存在的一些问题,最后提出了以下建议:加大力量推动法务会计理论研究;积极开展法务会计教育,培养大批后备人才;推动法务会计实践活动有序进行;建立健全相关法规制度;确立法务会计人员身份;在全社会范围内努力宣传法务会计。
[Abstract]:Forensic accounting has not been developed for a long time, but it has been widely used in western countries. Many western government agencies have corresponding forensic accountants in the same legal institutions, private detective agencies, accounting firms and law firms. Forensic accounting has gone through a process from production to gradual development, and different countries have different experiences in this process, showing some of their own characteristics. Internationally, forensic accounting mainly involves such fields as corporate tax accounting, judicial accounting, creditor's debt adjustment accounting, insurance liability adjustment accounting, average accident adjustment accounting, social justice accounting, Price gain accounting and social welfare accounting, etc. Compared with some developed countries in the West, the forensic accounting in our country is still in its infancy both in theory and practice. There are some problems in the practice: the scope of business is narrow, the relevant system is not perfect. Lack of perfect theory, etc. Due to the increasing demand for forensic accounting in modern economic life, it is very important and urgent to improve the theory of forensic accounting and improve the effectiveness and function of forensic accounting in practice. At present, although the research on forensic accounting has been developed step by step, but many of the problems have not a relatively clear conclusion. This paper first analyzes the necessity of forensic accounting, and from the theoretical framework of forensic accounting, gradually combines the theory of forensic accounting with the practical research, respectively on the impact of forensic accounting on traditional accounting. One of the important contents of forensic accounting, judicial accounting, the requirements of forensic accounting for practitioners and other issues are analyzed and expounded. The theoretical and practical development of forensic accounting in foreign countries is compared with that of forensic accounting in China. Some problems in theory and practice of forensic accounting in China, such as theoretical research, personnel training, practice of forensic accounting, formulation of relevant laws and regulations, determination of the specific identity of forensic accountants, social propaganda, etc., are put forward. Finally, the author puts forward the following suggestions: to strengthen the research of forensic accounting theory; to actively carry out forensic accounting education, to train a large number of reserve personnel; to promote the orderly conduct of forensic accounting practice; to establish and improve the relevant laws and regulations; Establish the identity of forensic accounting personnel; strive to publicize forensic accounting in the whole society.
【学位授予单位】：武汉大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：D918.95

【引证文献】