论非营利组织法务会计基本理论框架的构建

发布时间：2019-05-12 10:27

【摘要】： 法务会计是市场经济和法制化发展过程中产生的会计学分支,属于会计学与法学交叉边缘学科。它综合运用会计学、审计学、法学等学科的方法,处理相关的需要运用会计与法律知识解决的实际问题,被广泛运用于经济案件的调查和损失确认、计量之中,并为诉讼、仲裁等法律程序提供判断的客观依据。随着近期非营利组织财务舞弊问题的日渐增多和非营利组织法律责任、会计责任问题的日益突出,非营利组织法务会计的需求逐渐凸显。但我国的非营利组织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,非营利组织法务会计人才匮乏,更缺乏指导非营利组织法务会计实务的理论体系。因此,笔者在分析会计逻辑起点的基础上,确定非营利组织法务会计目标为非营利组织法务会计理论研究的逻辑起点,通过逻辑演绎建立一个符合我国国情的非营利组织法务会计基本理论框架。在基础框架建立过程中,运用比较分析、归纳分析等方法,在评述各位学者观点的基础上,对非营利组织法务会计的内涵进行诠释,进而对非营利组织法务会计的目标、假设、范围、工作程序和方法以及报告进行探讨,并分析了法务会计体系框架各个要素之间的内在逻辑关系。同时对我国实施非营利组织法务会计存在诸如非营利组织法务会计主体资格不明,法律责任难清,以及非营利组织法务会计工作准则等与非营利组织法务会计理论框架相关的问题进行分析了探讨,以期通过基本理论的指导和各要素的共同作用来建立相关制度,促进非营利组织的健康发展。
[Abstract]:Forensic accounting is a branch of accounting in the process of the development of market economy and legalization, which belongs to the interdisciplinary subject of accounting and law. It uses the methods of accounting, audit, law and other disciplines to deal with the related practical problems that need to be solved by using accounting and legal knowledge. It is widely used in the investigation, loss confirmation, measurement and litigation of economic cases. Arbitration and other legal procedures provide an objective basis for judgment. With the increasing problem of financial fraud of non-profit organizations and the legal liability of non-profit organizations, the problem of accounting liability is becoming more and more prominent, and the demand of legal accounting of non-profit organizations is becoming more and more prominent. However, the theoretical research on forensic accounting of non-profit organizations in China has just started, the relevant practical activities have not yet been widely carried out, the lack of forensic accounting talents in non-profit organizations, and the lack of theoretical system to guide the practice of forensic accounting in non-profit organizations. Therefore, on the basis of analyzing the logical starting point of accounting, the author determines that the goal of forensic accounting of non-profit organizations is the logical starting point of the theoretical research of forensic accounting of non-profit organizations. Through logical deduction, a basic theoretical framework of forensic accounting of non-profit organizations in line with the national conditions of our country is established. In the process of establishing the basic framework, using the methods of comparative analysis, induction and analysis, on the basis of commenting on the views of scholars, this paper interprets the connotation of forensic accounting of non-profit organizations, and then interprets the objectives and assumptions of forensic accounting of non-profit organizations. The scope, working procedures and methods, as well as the report, are discussed, and the internal logical relationship among the elements of the framework of forensic accounting system is analyzed. At the same time, the legal accounting of non-profit organizations in our country exists, such as the qualification of the subject of legal accounting of non-profit organizations is unknown, and the legal responsibility is difficult to clarify. This paper analyzes and probes into the problems related to the theoretical framework of forensic accounting of non-profit organizations, such as the standards of forensic accounting of non-profit organizations, in order to establish the relevant systems through the guidance of the basic theory and the joint action of various elements. Promote the healthy development of non-profit organizations.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D918.95

【引证文献】