论我国法务会计法律制度的构建

发布时间：2019-03-22 08:05

【摘要】： 随着市场经济的迅速发展和法律制度的日趋完善,以及越来越多的经济纠纷和经济犯罪案件的出现,特别是近几年资本市场上屡屡暴出会计造假丑闻,注册会计师行业遭遇信任危机,市场迫切需要由独立的专业人员从会计与法律角度出发,对有关会计信息或相关事件做出专业鉴定,以保证处理结果客观与公正,会计与法律的结合将更加紧密。一方面单纯凭会计知识已经很难正确处理市场经济条件下的所有会计事项,另一方面法律对市场经济的规范还需要通过会计来计量和记录。传统的会计方法、财务管理又一次面临新的挑战,因此,以会计理论和法学理论为基础,融会计学与法学为一体的法务会计应运而生,并在舞弊调查、风险管理、资产追踪、资源争端等各类问题的解决中得到了越来越广泛的应用,与此同时,法务会计的相关理论和实践问题也引起了业界专家和学者们越来越广泛的关注。在笔者研习法务会计的视野内,似乎研究法务会计的文章不少,但多数文章仅纠缠于借用“法务会计”一词介绍或解释国外的“法庭会计”定义,寻找“法务会计”与司法会计的异同,推定有关“法务会计”的内容、目标、假定、原则、主体范围等。站在法律制度的构建角度,对我国法务会计法律制度进行系统研究的甚少,笔者在李若山教授、盖地教授、郭强华博士、谭立教授等前辈和学者所做研究成果的基础上,拟对我国法务会计法律制度的构建进行系统研究。笔者从法务会计法制建设相关内容之法学分析入手,通过对建立我国法务会计法律制度的必要性与可行性论证,最后提出了建立我国法务会计法律制度的构想。
[Abstract]:With the rapid development of the market economy and the perfection of the legal system, as well as the emergence of more and more economic disputes and economic crimes, especially in recent years, there have been repeated accounting fraud scandals in the capital market. The certified public accountant profession encounters the trust crisis, the market urgently needs from the accounting and the legal angle by the independent professional personnel, to the relevant accounting information or the related event professional appraisal, in order to ensure the processing result objective and fair. The combination of accounting and law will be closer. On the one hand, it is difficult to deal with all the accounting items under the market economy condition on the basis of accounting knowledge alone. On the other hand, the regulation of market economy by law also needs to be measured and recorded by accounting. The traditional accounting method, the financial management faces the new challenge once again, therefore, based on the accounting theory and the legal theory, the forensic accounting which integrates accounting and law comes into being, and in the fraud investigation, the risk management, the asset tracing, the legal affairs accounting arises at the historic moment, and in the fraud investigation, the risk management, the asset tracing, Resource disputes and other problems have been more and more widely used. At the same time, the related theoretical and practical issues of forensic accounting have attracted more and more attention from experts and scholars in the field. In the view of the author studying forensic accounting, it seems that there are many articles on forensic accounting, but most of the articles only focus on introducing or explaining the definition of "court accounting" in foreign countries by borrowing the word "forensic accounting". To find the similarities and differences between "forensic accounting" and judicial accounting, and to deduce the contents, objectives, assumptions, principles, subject scope and so on of "forensic accounting". From the point of view of the construction of the legal system, there is little systematic research on the legal system of forensic accounting in our country. On the basis of the research achievements made by the predecessors and scholars such as Professor Li Ruoshan, Professor Getty, Dr. Guo Qianghua, Professor Tan Li, and so on, It is intended to make a systematic study on the construction of the legal system of forensic accounting in China. Starting with the legal analysis of the legal construction of forensic accounting, the author demonstrates the necessity and feasibility of establishing the legal system of forensic accounting in China, and finally puts forward the idea of establishing the legal system of forensic accounting of our country.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D918.95

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