法务会计主体制度研究

发布时间：2018-06-25 03:58

本文选题：法务会计 + 法务会计主体　；参考：《西南财经大学》2008年硕士论文

【摘要】： 从制度经济学的观点,制度既是参与人博弈均衡的结果,也是博弈的规则。换言之,制度通过提供相关主体在利益上的博弈之后制定一系列的规则,界定行为主体在特定条件下的行为领域,约束人们之间的相互关系,从而减少交易活动的不确定性,最大限度降低交易成本,提高经济运转效率,进而保护整个社会的顺畅和谐。一个运行良好的社会,必需要求健全的相关制度作为支撑。“现代经济是一个复杂的演化系统,在满足人类丰富而多变的目的上,它的效能依赖与各种规则。规则限制着人们可能采取的机会主义行为(我们称这些规则为‘制度’)。制度保护个人的自由领域,帮助人们避免或缓和冲突,增进劳动和知识的分工,并因此而促进繁荣。规范人际交往的规则的经济增长真是至关重要,以致连人类的生存和繁荣也要完全依赖与正确的制度和支撑这些制度的基本人类价值”。因此,制度的重要性不言而喻。其实,从历史的角度观之,自人类创制文字以来,人类一刻都不曾停止对制度的探求、对美好制度的渴望。人类积极寻找美好制度归根结底是为了限制自我本能的恶劣弊端,规范自己不良行为,实现人类社会的和谐与幸福。制度的价值与重要性反映到社会的经济生活中,就是在各行各业甚或每个很小的单位范围内,都必须要求有适合各自独特背景的制度。在制度群中,最主要的就是关于行为主体的制度。实践证明,绝大部分的祸害或人类灾难都是人类自身非规范的行为造成的。换言之,在各行各业中,关于行为主体制度的研究是行业制度的要害部分。自20世纪80年代,应社会分工的专业化与精细化要求,在世界范围内尤其是在西方发达国家,产生了一个新兴的职业——法务会计。其后几十年里,法务会计在以美国、加拿大、澳大利亚等为代表的西方发达国家迅速发展壮大,在实践方面更是发展速度惊人,然而却不可避免的产生了一个矛盾:实践的高度发达与理论研究的严重落后及其相关基本制度严重欠缺。由于受市场经济的共同特征与世界经济一体化趋势的决定或影响,我国也在近20年里产生并发展了这个颇受人们欢迎的新兴职业,并且呈现除我国自己独有的特征,这主要是受制于我国的经济发展状况以及法制建设等客观条件。总体而言,法务会计在我国的发展特点是:一,在理论研究上主要盲从于国外,相关制度尤其是主体制度的构建泛善可陈;二,由于缺乏相应的理论支撑及基本制度的缺失,造成了极大的任意性,实践相当混乱。这种混乱的实践状况已经引起不少学者的注意,并在一些文章中呼吁建立一整套法务会计的基本制度框架。然而,在笔者看来,任何制度的研究都必须首先关注行为主体制度的研究。因此,笔者结合自己所学、所思、所感、所悟,以谨慎严肃的心态对法务会计主体制度作一个相对比较系统的、尝试性的研究,其最大目的并不在于著书立说,而是希望能够更加激发理论界的研究热情,聚焦学者们散射的研究资源,抛砖引玉。根据本文的研究思路,全文被分为三部分六章,其中第一部分为引言,基于行文需要,并未划分在六章之中。本文三部分包括:引言部分、论文主体部分、总结部分。本文第一部分:引言。主要阐述了研究的目的和意义、文献综述、研究的方法与思路和可能的创新点与本文的不足。在这部分里,笔者主要使自己和读者明白写作本文的动机和心态,写作的工具和行文技巧,并梳理了学界对法务会计的研究文献资料,就对法会计这个概念作出界定。本文第二部分,即文章的主体部分,也是论点和创新点集中区,包括了第2章至第6章内容: 第2章阐述了法务会计在我国的实践状况。首先简单介绍了产生法务会计的国际、国内的背景;其次为了行文的方便与不必要的后文补充说明,笔者在梳理国内外法务会计概念的基础上,界定了本文对法务会计的定义,从而厘清法务会计;再次,采用规范分析的方法揭示了法务会计的两大功能:自然功能与社会功能;最后,笔者采用实证分析法、规范分析法与对比方法分析了我国的法务会计实践弊端,仅从法务会计从业主体的视角上,对比分析了司法会计、财务审计与CPA业务在所谓法务会计实践中的弊端,并提出本文的看法:即把司法会计、CPA业务视作法务会计、并指出了由注册会计师来充当法务会计从业主体的优势实则是懒惰和不合理的认识与做法,当前的实践只是在相关制度、理论严重缺失的背景下的权宜之计。第3章阐释了法务会计主体制度的基本原则。在本章里,笔者基于法务会计自身的功能优势及先进性,提出了法务会计主体制度的基本指导思想是“保护主义”,即制度的设计要体现保护新生事物的思想。在此指导思想下,并从主体个体的道德欲求这个人类的基本向善本能角度,论证了制度公正原则与制度合理性原则。在本文视角下,这里的“合理性”并非是泛化的自然法意义上的“合理性”,在笔者视域中,“制度合理性原则”是指制度的设计必须强调技术细节性、易执行性、非苛求性(主要是对行为主体而言),并对如何设置制度的合理性提出自己的看法与建议。第4章论述了法务会计主体资格。即指合格法务从业人员应具备的素质。在法务会计主体制度的基本思想与基本原则的指引下,着眼于法务会计职业的特殊性,提出法务会计主体资格,其应当包括:极强的复合专业知识、高尚的职业道德和一些必须具备的特殊职业素养。第5章阐述了法务会计的权利义务。权利义务制度研究是关于行为主体制度的永恒课题。合理设置权利义务可以极大的鼓励行为主体的工作热情、净化职业道德情操、约束执业行为。就关于权利设计方面,采用对比分析的方法,提出法务会计主体的权利来源和依据,并在此基础上提出了与众不同的权利分类:基础权利、随附权利与防卫权利,并以列举的方法论述了法务会计从业人员应该承担的主要义务:守法义务、护法义务、保密义务、敬业义务。第6章以民事法律责任为视角阐述了法务会计主体的法律责任。首先从三个案例中简要分析并肯定了法务会计主体在提供专业服务失败且造成利益相关人损失时,承担法律责任是不可避免的,笔者积极探寻了法务会计主体承担法律责任的理论基础,并在“契约说”、“侵权说”、“独立责任说”中为其确立了合理的基础,认为法务会计主体承担法律责任的基础必须视具体情况而定,不能搞“一刀切”,这是由它自身特点决定的,并且对归责原则及责任的合理承担提出了自己的看法。最后部分是总结内容,笔者主要展望了法会计发展的趋势和美好前景,并提出法务会计职业的健康发展所离不开的一些关键因素。由于在引言里已经对本文的创新点做了详细介绍,因此在此不再赘言。
[Abstract]:From the point of view of institutional economics, the system is not only the result of the equilibrium of the participants' game, but also the rule of the game. In other words, the system establishes a series of rules by providing the relevant subject in the game of interest, defines the field of behavior under the specific conditions, restrains the relationship between people, and thus reduces the transaction activity. Uncertainty, to minimize transaction costs, improve economic efficiency, and thus protect the smooth and harmonious society of the whole society. A well functioning society must require sound related systems as a support. "Modern economy is a complex evolutionary system, and its efficiency depends on the rich and changeable objectives of human beings. Rules. Rules restrict the opportunistic behavior that people may take (we call these rules "systems"). Systems protect individuals' free fields, help people avoid or mitigate conflicts, promote labor and knowledge, and promote prosperity. The survival and prosperity of a class must depend entirely on the correct system and the basic human values supporting these systems.
Therefore, the importance of the system is self-evident. In fact, from a historical point of view, since the creation of human writing, human beings have not stopped the search for the system and the desire for a better system. In the final analysis, human beings seek a better system in order to restrict the evil and bad abuses of self instinct, standardize their own bad behavior and realize the human society. Harmony and happiness.
The value and importance of the system are reflected in the economic life of the society, that is, in all walks of life or even in every small unit, it must be required to have a system suitable for its own unique background. In the system group, the most important is the system of the subject of behavior. In other words, in all walks of life, the research on the system of actors is the key part of the industry system.
Since 1980s, the specialization and refinement of the social division of labor, in the world, especially in the western developed countries, has produced a new career - Forensic Accounting. In the next few decades, forensic accounting has developed rapidly in the developed countries, such as the United States, Canada, Australia and other developed countries, and in practice. Even more, the speed of development is astonishing, but it inevitably produces a contradiction: the severe backwardness of practice and the serious backwardness of theoretical research and its related basic systems are seriously deficient. Because of the common characteristics of the market economy and the decision or influence of the trend of the integration of the world economy, China has also produced and developed this quite in the last 20 years. The new occupations are welcomed by the people and present their own unique features, which are mainly subject to the objective conditions of our country's economic development and legal construction. In general, the development characteristics of forensic accounting in our country are: first, the theoretical research is mainly blind from foreign countries, and the related systems, especially the main body system, are built in general good. Two, because of the lack of the corresponding theoretical support and the lack of basic system, it has caused great arbitrariness and the practice is quite chaotic. This confusion of practice has aroused the attention of many scholars, and in some articles calls for the establishment of a set of basic framework of legal accounting. However, in the opinion of the author, the study of any system. All of them must first pay attention to the research of the system of the behavior subject. Therefore, the author makes a relatively systematic and tentative research on the legal accounting subject system with a prudent and serious attitude, combining with his own learning, thinking, feeling, and understanding. The purpose of this study is not to write a book, but to stimulate the research enthusiasm of the theoretical circle. Focusing on the research resources scattered by scholars and throwing bricks into jade.
According to the research ideas of this article, the full text is divided into three parts and six chapters, the first part is the introduction, which is not divided into six chapters based on the needs of the line of writing. The three part of this paper includes the introduction part, the main part of the paper, and the summary part.
The first part of this paper is the introduction. It mainly expounds the purpose and significance of the study, the literature review, the methods and ideas of the research, the possible innovation points and the shortcomings of this article. In this part, the author makes the author and the reader understand the motivation and mentality of writing this article, the tools and skills of writing, and combs the study of forensic accounting in the academic circles. The concept of legal accounting is defined by literature.
The second part of this article, which is the main body of the article, is also the focus of the argument and innovation. It includes second chapters to sixth chapters.
The second chapter expounds the practical situation of forensic accounting in our country. First, it briefly introduces the international and domestic background of producing forensic accounting. Secondly, the author defines the definition of legal accounting in this article on the basis of combing the domestic and foreign concepts of forensic accounting and clarifying the legal accounting. Thirdly, the two functions of forensic accounting are revealed by the method of normative analysis: natural function and social function. Finally, the author uses empirical analysis, normative analysis and contrast methods to analyze the malpractice of legal accounting practice in our country. It compares and analyses judicial accounting, financial audit and CPA industry from the angle of the main body of forensic accounting. In the practice of the so-called legal accounting practice, the author puts forward the view that the judicial accounting and CPA business are regarded as legal accounting, and that the advantages of the CPA as the main body of the legal accounting are lazy and unreasonable, and the current practice is only in the relevant system and the background of the serious lack of theory. An expedient plan.
The third chapter explains the basic principles of the legal accounting subject system. In this chapter, based on the functional advantages and advanced nature of legal accounting, the author puts forward the basic guiding ideology of the legal accounting subject system is "protectionism", that is, the design of the system should reflect the thought of protecting new things. Under this guiding ideology, and from the subject individual. In the view of this article, the "rationality" is not a "rationality" in the sense of natural law. In the view of the author, "the original principle of institutional rationality" means that the design of the system must emphasize the technical details. It is easy to execute, not to be harsh (mainly for the behavior subject), and to put forward its own views and suggestions on how to set up the rationality of the system.
The fourth chapter expounds the qualification of legal accounting subject. It refers to the quality that the qualified legal personnel should possess. Under the guidance of the basic principles and basic principles of the legal accounting subject system, we should focus on the particularity of the legal accounting profession and put forward the qualification of the legal accounting subject, which should include the very strong complex professional knowledge, the noble professional ethics and the high professional ethics. Some of the special professionalism that must be available.
The fifth chapter expounds the rights and obligations of legal accounting. The study of the system of rights and obligations is an eternal subject about the system of the subject of behavior. The rational setting of rights and obligations can greatly encourage the work enthusiasm of the subject, purify the professional ethics and restrict the practice. On the basis of the source and basis of the rights of the subject, and on this basis, it puts forward a different classification of Rights: the basic rights, the right and the right to defend, and the main obligations that the legal accountants should undertake by enumerating methods: the duty of law, the obligation to protect the law, the obligation to protect the secret, and the duty to respect the profession.
In the sixth chapter, the legal responsibility of legal accounting subject is expounded from the perspective of civil legal responsibility. First, it is inevitable to bear the legal responsibility when the main body of legal affairs has failed to provide professional services and causes the loss of the stakeholder from the three cases. The author actively seeks the legal responsibility of the legal accounting subject to bear the legal responsibility. The basis of the theory is to establish a reasonable basis in the "theory of contract", "tort theory" and "the theory of independent responsibility". It is believed that the basis of the legal responsibility of the legal accounting subject must be determined by the specific circumstances and can not be made "one size fits all". This is determined by its own characteristics and is reasonable undertaken to the principle of liability and responsibility. Out of my own opinion.
The last part is the summary of the content, the author looks forward to the trend of the development of the law accounting and the bright future, and puts forward some key factors which can not be separated from the healthy development of the legal accounting profession.
As the introduction of this article has made a detailed introduction to the innovation of this article, there is no need to mention it here.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D918.95

【参考文献】