法务会计的内涵及其诉讼支持作用的研究
发布时间：2018-07-15 12:57
【摘要】： 法务会计是20世纪末兴起于北美的一项会计学与法学交叉边缘学科。它综合运用会计学、审计学、法学等学科的方法，处理相关的需要运用会计与法律知识解决的实际问题，被广泛运用于经济案件的调查和损失的确认、计量中，并对诉讼、仲裁等程序提供判断的客观依据。但随着企业舞弊问题的日益严重和资本市场中法律责任、会计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，在欧美一些国家的司法系统中发挥越来越明显的作用。 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诸多问题：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作用和有效性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，但其中很多问题还没有一个较为明确的论断。 本文试图在整理与借鉴国内外现有法务会计理论研究与实践探索的基础上，初步总结法务会计的内涵，对法务会计的法律诉讼支持作用作了系统地介绍和分析，并在此基础上对我国法务会计的发展提出建议。 本文共分为四部分，各部分主要内容如下： 第一部分为绪论。阐述了本文的研究背景和意义，然后介绍了文章的国内外的研究现状和代表文献，以及研究重点。 第二部分讨论了法务会计的内涵。首先分析了中外学者对法务会计的不同定义，而后尝试着提出新的符合实际的法务会计定义。 第三部分为案例分析。以安然公司舞弊案和帕玛拉特公司丑闻案两个典型案例来具体说明法务会计在诉讼中的法律支持作用。 第四部分是我国法务会计的发展策略。主要涉及三个方面：首先，推进法务会计理论研究：其次，加快法务会计人才培养；最后，完善相关法律法规，建立法务会计准则。
[Abstract]:Forensic accounting is an interdisciplinary discipline of accounting and law arising in North America at the end of the 20th century. It synthetically uses the methods of accounting, auditing, law and other disciplines to deal with relevant practical problems that need to be solved by using accounting and legal knowledge. It is widely used in the investigation of economic cases and in the recognition and measurement of losses, and in litigation, Arbitration and other procedures provide an objective basis for judgment. However, with the increasingly serious problem of corporate fraud, the legal responsibility in the capital market and the increasingly prominent problem of accounting liability, the subject of forensic accounting is gradually recognized by the public. In some European and American countries in the judicial system play a more and more obvious role. 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 many 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 function and effectiveness 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. Based on the theoretical research and practical exploration of forensic accounting at home and abroad, this paper attempts to summarize the connotation of forensic accounting, and systematically introduce and analyze the supporting role of forensic accounting in legal litigation. On this basis, the development of forensic accounting in China is proposed. This paper is divided into four parts. The main contents of each part are as follows: the first part is the introduction. This paper expounds the research background and significance of this paper, and then introduces the domestic and foreign research status and representative literature, as well as the research focus. The second part discusses the connotation of forensic accounting. This paper first analyzes the different definitions of forensic accounting by Chinese and foreign scholars, and then tries to put forward a new definition of forensic accounting in accordance with the reality. The third part is case analysis. Two typical cases of Enron fraud and Parmalat scandal are used to illustrate the legal support role of forensic accounting in litigation. The fourth part is the development strategy of forensic accounting in China. It mainly involves three aspects: first, to promote the theoretical research of forensic accounting; secondly, to speed up the training of forensic accounting personnel; finally, to perfect the relevant laws and regulations and establish the standards of forensic accounting.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D918.95;D925
本文编号：2124150
[Abstract]:Forensic accounting is an interdisciplinary discipline of accounting and law arising in North America at the end of the 20th century. It synthetically uses the methods of accounting, auditing, law and other disciplines to deal with relevant practical problems that need to be solved by using accounting and legal knowledge. It is widely used in the investigation of economic cases and in the recognition and measurement of losses, and in litigation, Arbitration and other procedures provide an objective basis for judgment. However, with the increasingly serious problem of corporate fraud, the legal responsibility in the capital market and the increasingly prominent problem of accounting liability, the subject of forensic accounting is gradually recognized by the public. In some European and American countries in the judicial system play a more and more obvious role. 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 many 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 function and effectiveness 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. Based on the theoretical research and practical exploration of forensic accounting at home and abroad, this paper attempts to summarize the connotation of forensic accounting, and systematically introduce and analyze the supporting role of forensic accounting in legal litigation. On this basis, the development of forensic accounting in China is proposed. This paper is divided into four parts. The main contents of each part are as follows: the first part is the introduction. This paper expounds the research background and significance of this paper, and then introduces the domestic and foreign research status and representative literature, as well as the research focus. The second part discusses the connotation of forensic accounting. This paper first analyzes the different definitions of forensic accounting by Chinese and foreign scholars, and then tries to put forward a new definition of forensic accounting in accordance with the reality. The third part is case analysis. Two typical cases of Enron fraud and Parmalat scandal are used to illustrate the legal support role of forensic accounting in litigation. The fourth part is the development strategy of forensic accounting in China. It mainly involves three aspects: first, to promote the theoretical research of forensic accounting; secondly, to speed up the training of forensic accounting personnel; finally, to perfect the relevant laws and regulations and establish the standards of forensic accounting.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D918.95;D925
【引证文献】
相关硕士学位论文 前4条
1 金鑫;我国法务会计现存问题及对策研究[D];东北财经大学;2010年
2 彭朝武;我国法务会计应用的若干问题研究[D];吉林财经大学;2010年
3 张琦;会计学侦查方法的运用研究[D];西南政法大学;2010年
4 杨爽;法务会计诉讼支持研究[D];首都经济贸易大学;2013年
，本文编号：2124150
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