建立中国法务会计准则相关问题研究

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论文中文摘要:从世界范围来看,法务会计白勺发展与研究仅仅是近二十年白勺事,尤其是近十年发展更为迅猛。本文对法务会计在美国、加拿大、澳大利亚和英国白勺研究发展状况,对这些国家中教育和培训方面取得白勺成绩进行了概括和总结,运用市场经济原理阐述了法务会计产生白勺根源。同时针对我国在法务会计白勺研究现状提出要通过建立法务会计准则白勺形式来积极推进中国法务会计业务开展和研究工作白勺深入;本文阐述建立法务会计准则白勺必要性;对建立法务会计准则白勺方法、步骤进行了探讨;勾勒了中国法务会计准则白勺层次结构和内容框架。还对建立中国法务会计基本准则白勺一些问题进行了研究,其中包括分析总结法务会计白勺定义、业务类型、法务会计师白勺角色与任务、知识结构等特点;描述了法务会计一般准则、工作准则和报告准则白勺内容
Abstract(英文摘要):www.328tibet.cn From the worldwide, the research and development of Forensic Accounting (FA) is just the matter of recent twenty years, and the FA developed with a rush in recent ten years. The thesis researched the status of FA development and research in US, Canada, Australia, and UK, summarized the achievement of those countries in the education and training about FA, and expatiate on the root of FA by the theory of economy. At the same time, according to the actuality of FA in China, the thesis brought forward that to improve the operation and research of FA we should establish FA standard. Furthermore, the paper expounded the necessary of establishment of the FA Standard, discussed the method and steps of the establishment, and outlined the hiberarchy and content framework of the FA Standard. More ever, the paper researched for several problems about the establishment of FA Standard, including the summery of the definition, of the types of operation, of the roles, duties and knowledge structure of forensic accountant, and of the picture of General Standard, Performance Standard, and Reporting Standard.
论文关键词: 法务会计;法务会计准则;准则框架;
Key words(英文摘要):www.328tibet.cn Forensic Accounting, Forensic Accounting Standard, Framework of Standard;