法务会计基础理论与应用探析
发布时间：2018-07-16 11:10
【摘要】：法务会计是20世纪末兴起于北美的一项会计学新分支,在欧美一些国家的法律支持系统中发挥着越来越明显的作用。它综合运用会计学、审计学、财务学、侦查学等各类学科的方法,处理法律当中需要运用会计相关信息解决的问题,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、仲裁等程序提供判别的客观依据。但在我国目前,会计学界对法务会计的研究才刚刚起步,法学界对该领域更是知者寥寥。 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,初步概括总结法务会计的概念结构,对法务会计的产生基础和应用领域等做出较为系统地介绍,并在此基础上对我国法务会计的开展提出建议。 本文共分为六部分,各部分主要内容如下: 引言主要介绍本文的选题背景、研究现状及创新点。 第一章为法务会计概念结构。本章在对法务会计实践与研究素材的分析基础上,运用逻辑演绎的方法勾勒出法务会计的“面貌”,尝试提出包括定义、目标、假设、对象、要素、原则等内容在内的法务会计概念结构。 第二章为法务会计的产生基础。本章目的在于寻求法务会计研究同客观实际相契合的道路。主要运用历史分析的方法,从历史与现实的角度研究解析法务会计产生的必然性和发展脉络,着重探究经济、职业等环境因素对法务会计的需求,以及传统的法律、会计、审计等学科在新问题前面临的挑战。 第三章为法务会计的应用领域。本章主要探讨法务会计在欺诈调查、损失计量和诉讼支持领域发挥的作用,并以国外实践为例证,详细分析了法务会计在这些领域中采用的方法和基本程序,提出了损失计量的初步模型,以求达到能够利用法务会计相关方法解决和处理法律关系中技术问题的目的。此外,本章还以一定篇幅介绍了美、加、澳等法务会计开展较先进的国家关于法务会计应用领域的法律规制和职业准则制度。 第四章为我国法务会计发展的分析。本章为全文的落脚点。笔者在对我国实践调查的基础上讨论了我国法务会计的需求及供给现状,本着建设性的态度分析了法务会计在我国的发展前景,并提出相应的解决建议。特别是在尽量顾及我国制度现实而不将其颠覆的情况下对法务会计的制度建设和准则制定做了重点研究。 结论部分对本文的主要观点进行了系统总结,并指出本文的局限和需要进一步研究的方向。
[Abstract]:And to litigation, arbitration and other procedures to provide an objective basis for discrimination. However, at present, the research on forensic accounting is just beginning in our country. On this basis, the author puts forward some suggestions on the development of forensic accounting in China. This paper is divided into six parts, the main contents are as follows: the introduction mainly introduces the background, research status and innovation. The first chapter is the conceptual structure of forensic accounting. The conceptual structure of forensic accounting including principles and so on. The second chapter is the foundation of forensic accounting. The purpose of this chapter is to find a way for the research of forensic accounting to coincide with the objective reality. Challenges faced by disciplines such as auditing in front of new issues. The third chapter is the application field of forensic accounting. This paper puts forward a preliminary model of loss measurement in order to solve and deal with the technical problems in legal relations by using the relevant methods of forensic accounting. The fourth chapter is the analysis of the development of forensic accounting in China. This chapter is the foothold of the full text. The conclusion part summarizes the main points of this paper, and points out the limitations of this paper and the direction of further research.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D918.95
本文编号：2126197
[Abstract]:And to litigation, arbitration and other procedures to provide an objective basis for discrimination. However, at present, the research on forensic accounting is just beginning in our country. On this basis, the author puts forward some suggestions on the development of forensic accounting in China. This paper is divided into six parts, the main contents are as follows: the introduction mainly introduces the background, research status and innovation. The first chapter is the conceptual structure of forensic accounting. The conceptual structure of forensic accounting including principles and so on. The second chapter is the foundation of forensic accounting. The purpose of this chapter is to find a way for the research of forensic accounting to coincide with the objective reality. Challenges faced by disciplines such as auditing in front of new issues. The third chapter is the application field of forensic accounting. This paper puts forward a preliminary model of loss measurement in order to solve and deal with the technical problems in legal relations by using the relevant methods of forensic accounting. The fourth chapter is the analysis of the development of forensic accounting in China. This chapter is the foothold of the full text. The conclusion part summarizes the main points of this paper, and points out the limitations of this paper and the direction of further research.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D918.95
【引证文献】
相关期刊论文 前1条
1 翟志文;;名称上统一,学科上分立——解决法务会计与司法会计争议之思考[J];安庆师范学院学报(社会科学版);2010年08期
相关硕士学位论文 前3条
1 赵亮亮;法务会计框架结构研究[D];天津商业大学;2011年
2 赵瑞祥;损失计量基础理论与方法研究[D];中国政法大学;2007年
3 肖睿;我国法务会计诉讼支持问题探讨[D];江西财经大学;2012年
，本文编号：2126197
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