法务会计研究
本站原创 论文中文摘要：法务会计是会计学与法学的交叉学科，是适应市场经济发展的需要，会计与法学相互渗透而产生的一门新的会计学边缘学科。法务会计运用会计知识，对经济事项中的法律问题进行处理，并向法庭提供相关证据。法务会计产生于上世纪七十年代末，八十年代初的美国，法务会计在西方的发展相当快。从事该业务的人员已经成为二十一世纪高收入职员一族。二十一世纪的中国，市场经济更加完善，会计面临愈来愈复杂的经济环境；同时以法治国方针的落实要求国家的以法律形式来规范经济活动。在此情形下，我国对法务会计的需求将越来越迫切。目前我国法务会计的发展和这种要求具有一定的差距。法务会计理论研究滞后是其中的一个主要方面。国内会计理论界对于法务会计的研究虽然取得了一定的成果，但也存在不足。首先，对法务会计这一新兴职业在我国迅速发展的根本原因缺乏论述，鉴于此，本文对推动法务会计发展的因素做了探讨。其次，文章对法务会计的含义进行了讨论，阐述了法务会计的假设条件和基本原则，同时对法务会计的业务类型，工作程序，法务会计报告等较少涉及的问题进行了分析。再次，理论界对法务会计与相关学科关系的研究较少，本文对法务会计与一般财务会计，司法会计，审计的关系进行了辨析。最后，分析了法务会计的应用领域并对法务会计技术方法进行了初探。本文所采用的方法以规范分析的方法为主，同时，采用一定的实证分析。文章采用对比法对法务会计与司法会计，审计，一般会计的关系进行了分析
Abstract（英文摘要）： The law serves accountant is the accounting and the legal science interdisciplinary studies., is meets the market economy need to develop, accountant and the legal science seeps a new accounting edge discipline mutually which but produces. The law serves accountant to utilize accountant the knowledge, carries on processing to in the economical item legal matter, and provides the related evidence to the court. The law serves accountant to produce in on century the end of 70’s, at the beginning of the 80’s US, the law serves accountant to be quite quick in the western development. Is engaged in this service the personnel already became a 21st century high income staff member race. The 21st century China, the market economy is more perfect, accountant faced with increasingly complex economic environment; Meanwhile are more by the legal system country policy realization request country comes the regular economy activity by the legal form. Under this situation, our country will serve accountant’s demand to the law more and more to be urgent. At present my law of the land serves accountant’s development and this kind of request has the certain disparity. The law serves accountant the fundamental research lag is a principal aspect. Domestic accountant the theorists serve accountant’s research regarding the law although has yielded the certain result, but also has the insufficiency. First, serves accountant to the law this emerging occupation to lack the elaboration in our country rapid development basic reason, in view of this, this article served the factor to the rocking method which accountant developed to make the discussion. Next, the theorists serve accountant and the correlation discipline relations research to the law are few, this article served accountant and general financial inventory accounting to the law, judicial accountant, the audit relations has carried on the discrimination. Once more, the article served accountant’s meaning to the law to carry on the discussion, at the same time served accountant’s service type to the law, the working routine, the law serves the question which the accounting report and so on little involved to carry on the analysis. Finally, the national law served accountant the theorists to be short of about the law serves accountant the technical method the research, this article has carried on the elaboration regarding this. This article uses the method by the standard analysis method primarily, at the same time, uses the certain real diagnosis analysis. The article uses the correlation method to serve accountant
论文关键词： 法务会计发展；法务会计涵义；法务会计程序；法务会计服务项目；法务会计报告；法务会计方法；
Key words（英文摘要）： The law serves accountant to develop；the law to serve accountant；the implication law to serve accountant；the procedural law to serve accountant；the service project law to serve；the accounting report law to serve；the accounting method；
Abstract（英文摘要）： The law serves accountant is the accounting and the legal science interdisciplinary studies., is meets the market economy need to develop, accountant and the legal science seeps a new accounting edge discipline mutually which but produces. The law serves accountant to utilize accountant the knowledge, carries on processing to in the economical item legal matter, and provides the related evidence to the court. The law serves accountant to produce in on century the end of 70’s, at the beginning of the 80’s US, the law serves accountant to be quite quick in the western development. Is engaged in this service the personnel already became a 21st century high income staff member race. The 21st century China, the market economy is more perfect, accountant faced with increasingly complex economic environment; Meanwhile are more by the legal system country policy realization request country comes the regular economy activity by the legal form. Under this situation, our country will serve accountant’s demand to the law more and more to be urgent. At present my law of the land serves accountant’s development and this kind of request has the certain disparity. The law serves accountant the fundamental research lag is a principal aspect. Domestic accountant the theorists serve accountant’s research regarding the law although has yielded the certain result, but also has the insufficiency. First, serves accountant to the law this emerging occupation to lack the elaboration in our country rapid development basic reason, in view of this, this article served the factor to the rocking method which accountant developed to make the discussion. Next, the theorists serve accountant and the correlation discipline relations research to the law are few, this article served accountant and general financial inventory accounting to the law, judicial accountant, the audit relations has carried on the discrimination. Once more, the article served accountant’s meaning to the law to carry on the discussion, at the same time served accountant’s service type to the law, the working routine, the law serves the question which the accounting report and so on little involved to carry on the analysis. Finally, the national law served accountant the theorists to be short of about the law serves accountant the technical method the research, this article has carried on the elaboration regarding this. This article uses the method by the standard analysis method primarily, at the same time, uses the certain real diagnosis analysis. The article uses the correlation method to serve accountant
论文关键词： 法务会计发展；法务会计涵义；法务会计程序；法务会计服务项目；法务会计报告；法务会计方法；
Key words（英文摘要）： The law serves accountant to develop；the law to serve accountant；the implication law to serve accountant；the procedural law to serve accountant；the service project law to serve；the accounting report law to serve；the accounting method；