法务会计在诉讼支持领域的相关问题研究
发布时间：2018-09-06 08:23
【摘要】： 法务会计是在市场经济和法制化发展过程中产生的会计学分支,它是会计学与法学相结合的边缘学科,也是当前会计学界研究的一个热点。法务会计人员可参与各种涉及财务事项的经济纠纷、仲裁和诉讼活动,为当事人提供包括分析财务证据、制定诉讼策略,作为专家证人在法庭上发表专家意见也是法务会计人员一项重要的服务内容。我国市场经济体制改革的深入和法制化建设的发展需要法务会计来提供专业服务。然而,我国的法务会计理论研究才刚刚起步,有关的实务活动尚未普遍展开,法务会计人才匮乏,更谈不上建设法务会计职业组织和相关规范。因此,本文试图通过对法务会计的基本理论进行研究,重点分析法务会计在诉讼支持活动中的相关问题,并尝试着构建我国的法务会计专家证人制度。本文主要研究内容包括: 1.法务会计的概念。本文介绍了国内外会计学者对法务会计所下的定义及他们对法务会计基本理论的研究,对这些研究进行了评述并尝试着给法务会计下定义。 2.法务会计的业务领域。法务会计的本义与诉讼和审判密切相关,但随着经济和法制的发展,其服务内容已不仅局限于诉讼活动,还扩展到纠纷、仲裁、等其他法律活动。因此,本文将法务会计的服务领域概括为法律支持和调查会计,但本文重点研究法务会计在诉讼活动中的相关问题,为行文方便,本文将法务会计在诉讼活动中提供的服务称为“诉讼支持”。 3.法务会计与司法会计的关系。本文分析了法务会计与司法会计的联系和区别,在此基础上提出二者的关系是法务会计包含司法会计。 4.法务会计在诉讼支持领域中的具体运用。法务会计在参与诉讼活动中应具备一定的资格,并应享有一定的权利和承担一定的义务。 5.法务会计专家证人制度。本文分析了普通法系下的专家证人制度和我国当前的鉴定人制度,指出我国司法审判体制的改革要求建立法务会计专家证人制度,并提出了构建法务会计专家证人制度的初步构想。
[Abstract]:Forensic accounting is a branch of accounting produced in the course of the development of market economy and legalization. It is a borderline subject combining accounting and law, and it is also a hot spot in the field of accounting. Legal accountants may participate in various economic disputes, arbitration and litigation activities involving financial matters, provide the parties with analysis of financial evidence, and formulate litigation strategies, It is also an important service for forensic accountants to give expert opinions in court as expert witnesses. The deepening of market economic system reform and the development of legal construction need forensic accounting to provide professional services. However, the theoretical study of forensic accounting in China has just started, the related practical activities have not been generally carried out, the lack of forensic accounting personnel, let alone the construction of forensic accounting professional organizations and related norms. Therefore, this paper tries to study the basic theory of forensic accounting, focus on the analysis of forensic accounting in litigation support activities, and try to build our country's forensic accounting expert witness system. The main contents of this paper are as follows: 1. The concept of forensic accounting. This paper introduces the definition of Forensic Accounting Institute made by domestic and foreign accounting scholars and their research on the basic theory of Forensic Accounting. This paper reviews these studies and tries to define forensic accounting. 2. The business area of forensic accounting. The original meaning of forensic accounting is closely related to litigation and trial, but with the development of economy and legal system, its service content is not only limited to litigation activities, but also extends to disputes, arbitration, and other legal activities. Therefore, this paper generalizes the service field of forensic accounting as legal support and investigation accounting, but this paper focuses on the related issues of forensic accounting in litigation activities. This article refers to the services provided by forensic accounting in litigation activities as "litigation support". 3. The relationship between forensic accounting and judicial accounting. This paper analyzes the relationship and difference between forensic accounting and judicial accounting, and points out that the relationship between forensic accounting and judicial accounting is that forensic accounting includes judicial accounting. The concrete application of forensic accounting in the field of litigation support. Forensic accounting should have certain qualifications in participating in litigation activities, and should enjoy certain rights and undertake certain obligations. Forensic accounting expert witness system. This paper analyzes the expert witness system under the common law system and the current expert witness system in our country, and points out that the reform of the judicial trial system requires the establishment of the forensic accounting expert witness system. At the same time, the author puts forward the tentative idea of constructing the expert witness system of forensic accounting.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D918.95
本文编号：2225777
[Abstract]:Forensic accounting is a branch of accounting produced in the course of the development of market economy and legalization. It is a borderline subject combining accounting and law, and it is also a hot spot in the field of accounting. Legal accountants may participate in various economic disputes, arbitration and litigation activities involving financial matters, provide the parties with analysis of financial evidence, and formulate litigation strategies, It is also an important service for forensic accountants to give expert opinions in court as expert witnesses. The deepening of market economic system reform and the development of legal construction need forensic accounting to provide professional services. However, the theoretical study of forensic accounting in China has just started, the related practical activities have not been generally carried out, the lack of forensic accounting personnel, let alone the construction of forensic accounting professional organizations and related norms. Therefore, this paper tries to study the basic theory of forensic accounting, focus on the analysis of forensic accounting in litigation support activities, and try to build our country's forensic accounting expert witness system. The main contents of this paper are as follows: 1. The concept of forensic accounting. This paper introduces the definition of Forensic Accounting Institute made by domestic and foreign accounting scholars and their research on the basic theory of Forensic Accounting. This paper reviews these studies and tries to define forensic accounting. 2. The business area of forensic accounting. The original meaning of forensic accounting is closely related to litigation and trial, but with the development of economy and legal system, its service content is not only limited to litigation activities, but also extends to disputes, arbitration, and other legal activities. Therefore, this paper generalizes the service field of forensic accounting as legal support and investigation accounting, but this paper focuses on the related issues of forensic accounting in litigation activities. This article refers to the services provided by forensic accounting in litigation activities as "litigation support". 3. The relationship between forensic accounting and judicial accounting. This paper analyzes the relationship and difference between forensic accounting and judicial accounting, and points out that the relationship between forensic accounting and judicial accounting is that forensic accounting includes judicial accounting. The concrete application of forensic accounting in the field of litigation support. Forensic accounting should have certain qualifications in participating in litigation activities, and should enjoy certain rights and undertake certain obligations. Forensic accounting expert witness system. This paper analyzes the expert witness system under the common law system and the current expert witness system in our country, and points out that the reform of the judicial trial system requires the establishment of the forensic accounting expert witness system. At the same time, the author puts forward the tentative idea of constructing the expert witness system of forensic accounting.
【学位授予单位】：福州大学
【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2条
1 刘龚;;我国经济诉讼案件中运用法务会计的必要性与可行性分析[J];中国城市经济;2011年14期
2 杨平;;法务会计诉讼支持探析[J];现代商业;2009年08期
相关硕士学位论文 前4条
1 刘辉;法务会计在我国经济诉讼案件中运用的探析[D];江西财经大学;2010年
2 杨鸣;法务会计的诉讼支持研究[D];中国政法大学;2007年
3 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
4 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：2225777
本文链接：https://www.wllwen.com/shekelunwen/gongan/2225777.html
