注册会计师的法务会计业务研究
发布时间：2018-12-20 06:19
【摘要】： 市场经济的发展强烈要求通过法律规范和市场规则来界定与调节社会经济行为,而会计行为必须有效地反映这些社会经济行为及其结果。法务会计正是为了适应市场经济下法制建设的需要而发展起来的一个新兴的会计领域。随着我国市场经济的不断发展,目前法务会计的需求日趋增大。然而法务会计理论与实践在我国的发展远远不能满足需求。本文旨在对注册会计师的法务会计业务相关问题做深入的研究,以期对我国发展注册会计师的法务会计业务做出一定的贡献。 本文首先概括地介绍了法务会计基本理论及法务会计与注册会计师的关系;其次,论述了注册会计师的法务会计业务内容、业务标准、程序与报告;然后从我国法务会计行业市场实际出发,论述法务会计是注册会计师业务的一个重要组成部分;最后,分析了目前我国注册会计师的法务会计业务发展现状及存在的问题;对促进我国注册会计师的法务会计业务的发展提出笔者的设想。
[Abstract]:The development of market economy calls for the definition and regulation of social economic behavior through legal norms and market rules, and the accounting behavior must reflect these social and economic behaviors and their results effectively. Forensic accounting is a new accounting field developed to meet the needs of legal system construction in market economy. With the development of market economy in our country, the demand of forensic accounting is increasing day by day. However, the development of forensic accounting theory and practice in China is far from meeting the demand. The purpose of this paper is to make a deep research on the related problems of forensic accounting business of CPA in order to make some contributions to the development of forensic accounting business of CPA in China. This paper firstly introduces the basic theory of forensic accounting and the relationship between forensic accounting and CPA, secondly, discusses the contents, business standards, procedures and reports of forensic accounting. Then proceeding from the market reality of forensic accounting in our country, this paper discusses that forensic accounting is an important part of CPA business, and finally, analyzes the current situation and existing problems of forensic accounting business of CPA in our country. In order to promote the development of forensic accounting business of CPA in China, the author puts forward some ideas.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F233;D918.95
本文编号：2387561
[Abstract]:The development of market economy calls for the definition and regulation of social economic behavior through legal norms and market rules, and the accounting behavior must reflect these social and economic behaviors and their results effectively. Forensic accounting is a new accounting field developed to meet the needs of legal system construction in market economy. With the development of market economy in our country, the demand of forensic accounting is increasing day by day. However, the development of forensic accounting theory and practice in China is far from meeting the demand. The purpose of this paper is to make a deep research on the related problems of forensic accounting business of CPA in order to make some contributions to the development of forensic accounting business of CPA in China. This paper firstly introduces the basic theory of forensic accounting and the relationship between forensic accounting and CPA, secondly, discusses the contents, business standards, procedures and reports of forensic accounting. Then proceeding from the market reality of forensic accounting in our country, this paper discusses that forensic accounting is an important part of CPA business, and finally, analyzes the current situation and existing problems of forensic accounting business of CPA in our country. In order to promote the development of forensic accounting business of CPA in China, the author puts forward some ideas.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F233;D918.95
【引证文献】
中国硕士学位论文全文数据库 前1条
1 杨鸣;法务会计的诉讼支持研究[D];中国政法大学;2007年
，本文编号：2387561
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