發(fā)布時(shí)間：2018-07-02 21:49

  本文選題：法務(wù)會(huì)計(jì) + 法務(wù)會(huì)計(jì)制度　； 參考：《北方工業(yè)大學(xué)》2010年碩士論文

【摘要】： 法務(wù)會(huì)計(jì)(Forensic Accounting)最早可追溯到二十世紀(jì)四十年代的美國(guó),伴隨著美國(guó)經(jīng)濟(jì)的起飛與經(jīng)濟(jì)法治的不斷完善,在欺詐與反欺詐的反復(fù)斗爭(zhēng)中,法務(wù)會(huì)計(jì)日益受到重視并得到快速發(fā)展。法務(wù)會(huì)計(jì)師也被預(yù)測(cè)為二十一世紀(jì)十大熱門(mén)職業(yè)之首。但直到二十世紀(jì)九十年代,法務(wù)會(huì)計(jì)才被引入我國(guó),可以說(shuō)法務(wù)會(huì)計(jì)研究在我國(guó)尚處于起步階段。我國(guó)目前對(duì)法務(wù)會(huì)計(jì)理論體系的構(gòu)建還處于探索階段,對(duì)法務(wù)會(huì)計(jì)的制度建設(shè)更是處于空白狀態(tài),從國(guó)內(nèi)目前的研究成果來(lái)看,雖然已有少數(shù)專(zhuān)家學(xué)者對(duì)法務(wù)會(huì)計(jì)作了概念、框架結(jié)構(gòu)等方面的理論研究,但是僅僅只是停留在引進(jìn)國(guó)外的理論,側(cè)重于對(duì)國(guó)外理論和實(shí)踐的介紹或釋說(shuō),且其中不少文章只是對(duì)國(guó)外文章資料的編譯。而近年來(lái),隨著我國(guó)各類(lèi)涉及復(fù)雜財(cái)務(wù)會(huì)計(jì)問(wèn)題的經(jīng)濟(jì)案件諸如“銀廣、夏”、“瓊民源”、“藍(lán)田股份”的大量出現(xiàn),引發(fā)了人們對(duì)法務(wù)會(huì)計(jì)的特別重視,對(duì)法務(wù)會(huì)計(jì)的需求也日益迫切。然而法務(wù)會(huì)計(jì)有效介入實(shí)踐的前提是要有相對(duì)完善的、具有可操作性的法務(wù)會(huì)計(jì)制度。由于我國(guó)目前尚沒(méi)有一套完備的法務(wù)會(huì)計(jì)鑒定制度、專(zhuān)家證人制度以及從事法務(wù)會(huì)計(jì)執(zhí)業(yè)資格認(rèn)證制度和法務(wù)會(huì)計(jì)準(zhǔn)則體系等,勢(shì)必會(huì)嚴(yán)重阻礙法務(wù)會(huì)計(jì)在我國(guó)的發(fā)展和運(yùn)用。本文正是試圖來(lái)回應(yīng)這些現(xiàn)實(shí)關(guān)切,從法務(wù)會(huì)計(jì)的概念闡釋、法務(wù)會(huì)計(jì)制度的內(nèi)涵界定入手,在分析闡明建立我國(guó)法務(wù)會(huì)計(jì)制度重要性意義的基礎(chǔ)上,通過(guò)對(duì)目前我國(guó)法務(wù)會(huì)計(jì)制度的現(xiàn)狀及存在的問(wèn)題進(jìn)行分析,并在借鑒西方發(fā)達(dá)國(guó)家相關(guān)法務(wù)會(huì)計(jì)制度成功經(jīng)驗(yàn)的前提下,對(duì)法務(wù)會(huì)計(jì)鑒定制度、法務(wù)會(huì)計(jì)專(zhuān)家證人制度、法務(wù)會(huì)計(jì)資格認(rèn)證制度以及法務(wù)會(huì)計(jì)準(zhǔn)則體系等進(jìn)行了系統(tǒng)深入研究,提出了建立和完善我國(guó)法務(wù)會(huì)計(jì)制度的相關(guān)建議和設(shè)想,以期能對(duì)我國(guó)法務(wù)會(huì)計(jì)理論研究及其制度構(gòu)建提供一些借鑒和參考。
[Abstract]:Forensic Accounting can be traced back to the United States in the 1940s. With the development of American economy and the improvement of economic rule of law, forensic accounting has been paid more and more attention and developed rapidly in the repeated struggle between fraud and anti-fraud. Forensic accountants are also forecast to be among the top ten most popular professions in the 21 th century. But it was not until the 1990s that forensic accounting was introduced into our country, so it can be said that the study of forensic accounting is still in its infancy in our country. At present, the construction of the theoretical system of forensic accounting in China is still in the exploratory stage, and the construction of the system of forensic accounting is in a blank state. From the current domestic research results, although a few experts and scholars have made the concept of forensic accounting, The theoretical research on frame structure and so on, however, only stays in the introduction of foreign theories, focusing on the introduction or interpretation of foreign theories and practices, and many of the articles are just the compilation of foreign articles. In recent years, with the emergence of a large number of economic cases involving complex financial and accounting issues such as "Yinguang, Xia", "Qiong Minyuan" and "Lantian shares", people have paid special attention to forensic accounting. The demand for forensic accounting is increasingly urgent. However, the premise of effective intervention of forensic accounting is a relatively perfect and operable forensic accounting system. At present, there is no complete forensic accounting identification system, expert witness system, qualification certification system and forensic accounting standard system in our country, which will hinder the development and application of forensic accounting in our country. This paper attempts to respond to these practical concerns, starting with the interpretation of the concept of forensic accounting and the definition of the connotation of forensic accounting system, and on the basis of analyzing and clarifying the importance of establishing the forensic accounting system in China. Based on the analysis of the present situation and existing problems of forensic accounting system in China, and on the premise of drawing lessons from the successful experience of relevant forensic accounting systems in western developed countries, this paper analyzes the forensic accounting appraisal system and expert witness system of forensic accounting. The qualification certification system of forensic accounting and the system of forensic accounting standards have been studied systematically and deeply, and some suggestions and ideas for establishing and perfecting our country's forensic accounting system have been put forward. In order to provide some reference for the theoretical research and system construction of forensic accounting in China.
【學(xué)位授予單位】：北方工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類(lèi)號(hào)】：D918.95

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