我国法务会计主体资格问题探讨
发布时间：2018-09-08 07:59
【摘要】：法务会计是会计学在法律实践应用中所产生的一个新分支,它主要涉及到运用会计学知识和方法来解决司法实践中的法律问题。法务会计产生于20世纪七十年代到八十年代初的美国,在一些发达国家,法务会计不但是一门学科,更是一种新兴职业。广义上的法务会计包括舞弊侦查和防范、诉讼支持、专家证人,以及其他调查服务。实际上法务会计是特定主体综合运用会计、法律知识,并采纳审计学、侦查学相关学科技术方法,以获得有关财务信息的相关证据材料,并以特定的方式参与到庭审当中,以协助法院及当事人解决相关经济纠纷的特殊主体。 当今中国,随着市场经济的发展和国内外投资的增加,个人、企业交易的规模越来越大,经济活动越来越复杂,经济行为内容的复杂化以及由此引发的包括欺诈和法律支持在内的诸多问题已使得传统的职业群体颇为挠头,而法务会计的产生在一定程度上为促成该问题的解决提供了一种思路。近年来,我国诸如上例涉及财务、会计、审计等专业问题的法律案件及欺诈大案越来越多,法律和会计两大职业团体在处理这些问题时均显现出了自身的局限,社会对法务会计这种复合型人才的需求存在着巨大缺口,因此加快法务会计人才的培养,管理,使他们具备胜任法务会计实践工作所需的素质和技能是当务之急,笔者正是出于这一现实需求开始了对法务会计主体资格的研究。 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,法务会计主体资格就是其中一个,关于法务会计主体资格的研究还仅仅停留在技术和职业道德这两个层面上,而没有在如何完善法务会计主体资格的认证机制,建立法务会计测评系统,法务会计人才的培养和管理等方面进行深入的研究,为了有效的促进法务会计实务和理论的研究,有必要加强对这一领域的问题的研究。 本文主要以理论分析为基础,由于我国的法务会计的产生发展相对于西方发达国家尤其是美国相对较晚,我国在法务会计主体资格很多方面都没达成一致的理论,本文分析了我国目前法务会计发展的现状和问题,包括准入资格存在的问题,认证制度存在的问题,培养现状存在的问题,然后分析了西方发达国家尤其是美国的法务会计主体资格发展现状,包括美国各执业组织对法务会计主体资格的要求,美国对法务会计人员的监管规范,美国法务会计主体资格的培养经验。通过以上的分析论证和美国法务会计主体资格经验的借鉴,最后提出完善我国法务会计主体资格的建议包括规范我国法务会计主体资格认证制度,建立我国法务会计人才测评体系,加强我国法务会计主体资格的监管,完善我国法务会计人才的培养和管理。 本文共分为五部分,每部分内容如下：第一部分为引言部分,介绍国内外法务会计的研究背景及现状,文献综述,研究方法及文章框架。第二部分是法务会计的主体资格基本理论,介绍了法务会计的定义,法务会计业务范围,法务会计主体,我国法务会计主体资格基本要求。第三部分,介绍了我国法务会计主体资格存在的问题,第四部分借鉴美国法务会计主体资格经验,第五部分结合我国的特殊国情,提出完善我国法务会计主体资格的建议。
[Abstract]:Forensic accounting is a new branch of accounting in the application of legal practice. It mainly involves the use of accounting knowledge and methods to solve legal problems in judicial practice. Forensic accounting came into being in the United States from the 1970s to the early 1980s. In some developed countries, forensic accounting is not only a subject, but also a subject. Forensic accounting in a broad sense includes fraud detection and prevention, litigation support, expert witnesses, and other investigative services. In fact, forensic accounting is the comprehensive use of accounting, legal knowledge, and the adoption of auditing, investigative related disciplines and technical methods, in order to obtain relevant evidence of financial information, and in particular. Participate in court trials in a prescribed way to assist courts and parties in resolving related economic disputes.
Nowadays in China, with the development of market economy and the increase of investment at home and abroad, the scale of individual and enterprise transactions is becoming larger and larger, economic activities are becoming more and more complex, the content of economic behavior is becoming more and more complicated, and the resulting problems, including fraud and legal support, make the traditional professional groups rather frustrated, while forensic accounting. In recent years, there are more and more legal cases and fraudulent cases involving financial, accounting, auditing and other professional issues in China. Both legal and accounting professional groups have shown their own limitations in dealing with these problems. There is a huge gap in the demand for compound talents. Therefore, it is urgent to speed up the training and management of forensic accounting talents, so that they can be qualified for the practical work of forensic accounting.
At present, although the research on forensic accounting has been carried out gradually, there is still no clear conclusion on many issues. The qualification of forensic accounting subject is one of them. The research on the qualification of forensic accounting subject is only on the two levels of technology and professional ethics, but not on how to improve forensic accounting. In order to effectively promote the study of forensic accounting practice and theory, it is necessary to strengthen the study of this field.
This paper is mainly based on theoretical analysis, because the emergence and development of forensic accounting in China is relatively late compared with western developed countries, especially the United States, China has not reached a consensus on many aspects of the subject qualification of forensic accounting theory, this paper analyzes the current situation and problems of the development of forensic accounting in China, including the existence of admission qualifications. Problems, problems in the certification system, problems in the training of the status quo, and then analyzes the status quo of the qualifications of forensic accounting subject in western developed countries, especially in the United States, including the requirements for the qualifications of forensic accounting subject in various professional organizations in the United States, the regulation of forensic accounting personnel in the United States, and the cultivation of the qualifications of forensic accounting subject in the United States. Based on the above analysis and demonstration and the experience of forensic accounting subject qualification in the United States, this paper puts forward some suggestions to improve the qualification of forensic accounting subject in China, including standardizing the qualification authentication system of forensic accounting subject in China, establishing the evaluation system of forensic accounting personnel in China, strengthening the supervision of the qualification of forensic accounting subject in China and perfecting the law of China. Training and management of accounting personnel.
This article is divided into five parts, each part is as follows: The first part is the introduction, introducing the domestic and foreign forensic accounting research background and present situation, literature review, research methods and article framework.The second part is the basic theory of forensic accounting subject qualification, introduces the definition of forensic accounting, forensic accounting business scope, forensic accounting subject. The third part introduces the problems existing in the qualification of forensic accounting subject in our country, the fourth part draws lessons from the experience of American forensic accounting subject qualification, and the fifth part puts forward some suggestions to improve the qualification of forensic accounting subject in our country.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D918.95
本文编号：2229886
[Abstract]:Forensic accounting is a new branch of accounting in the application of legal practice. It mainly involves the use of accounting knowledge and methods to solve legal problems in judicial practice. Forensic accounting came into being in the United States from the 1970s to the early 1980s. In some developed countries, forensic accounting is not only a subject, but also a subject. Forensic accounting in a broad sense includes fraud detection and prevention, litigation support, expert witnesses, and other investigative services. In fact, forensic accounting is the comprehensive use of accounting, legal knowledge, and the adoption of auditing, investigative related disciplines and technical methods, in order to obtain relevant evidence of financial information, and in particular. Participate in court trials in a prescribed way to assist courts and parties in resolving related economic disputes.
Nowadays in China, with the development of market economy and the increase of investment at home and abroad, the scale of individual and enterprise transactions is becoming larger and larger, economic activities are becoming more and more complex, the content of economic behavior is becoming more and more complicated, and the resulting problems, including fraud and legal support, make the traditional professional groups rather frustrated, while forensic accounting. In recent years, there are more and more legal cases and fraudulent cases involving financial, accounting, auditing and other professional issues in China. Both legal and accounting professional groups have shown their own limitations in dealing with these problems. There is a huge gap in the demand for compound talents. Therefore, it is urgent to speed up the training and management of forensic accounting talents, so that they can be qualified for the practical work of forensic accounting.
At present, although the research on forensic accounting has been carried out gradually, there is still no clear conclusion on many issues. The qualification of forensic accounting subject is one of them. The research on the qualification of forensic accounting subject is only on the two levels of technology and professional ethics, but not on how to improve forensic accounting. In order to effectively promote the study of forensic accounting practice and theory, it is necessary to strengthen the study of this field.
This paper is mainly based on theoretical analysis, because the emergence and development of forensic accounting in China is relatively late compared with western developed countries, especially the United States, China has not reached a consensus on many aspects of the subject qualification of forensic accounting theory, this paper analyzes the current situation and problems of the development of forensic accounting in China, including the existence of admission qualifications. Problems, problems in the certification system, problems in the training of the status quo, and then analyzes the status quo of the qualifications of forensic accounting subject in western developed countries, especially in the United States, including the requirements for the qualifications of forensic accounting subject in various professional organizations in the United States, the regulation of forensic accounting personnel in the United States, and the cultivation of the qualifications of forensic accounting subject in the United States. Based on the above analysis and demonstration and the experience of forensic accounting subject qualification in the United States, this paper puts forward some suggestions to improve the qualification of forensic accounting subject in China, including standardizing the qualification authentication system of forensic accounting subject in China, establishing the evaluation system of forensic accounting personnel in China, strengthening the supervision of the qualification of forensic accounting subject in China and perfecting the law of China. Training and management of accounting personnel.
This article is divided into five parts, each part is as follows: The first part is the introduction, introducing the domestic and foreign forensic accounting research background and present situation, literature review, research methods and article framework.The second part is the basic theory of forensic accounting subject qualification, introduces the definition of forensic accounting, forensic accounting business scope, forensic accounting subject. The third part introduces the problems existing in the qualification of forensic accounting subject in our country, the fourth part draws lessons from the experience of American forensic accounting subject qualification, and the fifth part puts forward some suggestions to improve the qualification of forensic accounting subject in our country.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D918.95
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