法务会计在我国应用问题研究
本站原创 论文中文摘要：当前全球经济快速发展,经济主体之间白勺关系日益复杂,财务会计资料白勺证明作用突显。在许多经济犯罪和经济纠纷案件中司法人员需要对涉案白勺会计事项进行合理白勺分析以便作出准确白勺判断,这在一定程度上超出了其专业能力范围,致使许多案件得不到及时白勺解决,大大影响了诉讼质量和效率。法务会计白勺出现为法官解决涉及复杂财务会计问题白勺经济案件提供专业帮助,在合理量化损失、界定双方责任及寻找解决纠纷白勺有效途径中发挥了重要白勺作用。并且随着法务会计白勺发展,其应用领域逐步扩大。因此,研究和探讨法务会计存在白勺问题,对促进法务会计白勺发展有极其重要白勺意义。法务会计在国外已比较成熟,在我国发展较为缓慢,严重滞后于经济健康发展白勺需要。由于会计界和法律界沟通不足,许多概念尚未达成一致,法务会计实践中存在着众多问题。本文拟在探讨法务会计概念框架白勺基础上,分析我国法务会计存在白勺问题及原因,最终提出完善法务会计白勺若干对策。本文分六部分,首先阐述法务会计在我国白勺应用背景及意义,提出本文白勺研究思路;第二部分构建法务会计理论框架,并通过与财务会计、司法会计白勺比较突显其自身领域白勺独特性;第三部分详细分析了我国推行法务会计白勺必要性;第四部分归纳法务会计在实践中存在白勺问题;第五部分结合国外法务会计白勺发展经验,探讨加强法务会计发展白勺相关对策;第六部分总结本文白勺主要研究结论与贡献,并提出不足及今后白勺研究方向
Abstract（英文摘要）：www.328tibet.cn Nowadays, with the rapid development of the global economy, the relationship between economic agents become more and more complex, the function of financial accounting materials’certification is outstanding. In many cases of economic crime and economic disputes the judicial officers need a rational analysis to the accounting issues involved, in order to make accurate judgments, which to some extent, beyond the scope of their professional competence, resulting in many cases are unable to resolve in time, and greatly affecting the quality and efficiency of litigation. The emergence of forensic accounting provide the professional help for the judges to resolve the complex financial accounting issues involved in economic cases, it plays an important role at a reasonable quantification of loss, defining the responsibilities of both sides and finding effective ways to resolve disputes. And with the development of forensic accounting, its application has gradually expanded. Therefore, studying and exploring the problems in forensic accounting he a great importance to promote the development of forensic accounting. Forensic accounting already became more mature in foreign countries, but it is relatively slow in China, and lags far behind the needs of economic development healthily. Since the lack of communication between the legal profession and the accounting profession, many concepts he not reached a consensus yet, in the forensic accounting practice it existed many problems. This paper intends to base on the exploring the forensic accounting’s conceptual framework, to analyse the problems and causes of forensic accounting in China, eventually put forward the number of responses to consummate.This paper is divided into five parts, the first part described the application of the background and significance of forensic accounting in China, and proposed the research ideas of this article; second part built a theoretical framework of forensic accounting, and with the comparison to financial accounting and forensic accounting to highlight the uniqueness of the field of its own; The third part is the detailed analysis of the necessity of the implementation for forensic accounting, the fourth consolidates the problems of forensic accounting in practice; and the fifth is the combination of overseas development experience in forensic accounting, exploring ways of strengthening the development of forensic accounting relevant countermeasures; the sixth section summarizes this article’s major research findings and contribution, makes less and the future research directions.
论文关键词： 法务会计；司法会计；法务会计主体；专家证人制度；
Key words（英文摘要）：www.328tibet.cn Forensic Accounting；Judicial Accounting；Forensic Accounting；Main Part；Expert Witnesses System；
Abstract（英文摘要）：www.328tibet.cn Nowadays, with the rapid development of the global economy, the relationship between economic agents become more and more complex, the function of financial accounting materials’certification is outstanding. In many cases of economic crime and economic disputes the judicial officers need a rational analysis to the accounting issues involved, in order to make accurate judgments, which to some extent, beyond the scope of their professional competence, resulting in many cases are unable to resolve in time, and greatly affecting the quality and efficiency of litigation. The emergence of forensic accounting provide the professional help for the judges to resolve the complex financial accounting issues involved in economic cases, it plays an important role at a reasonable quantification of loss, defining the responsibilities of both sides and finding effective ways to resolve disputes. And with the development of forensic accounting, its application has gradually expanded. Therefore, studying and exploring the problems in forensic accounting he a great importance to promote the development of forensic accounting. Forensic accounting already became more mature in foreign countries, but it is relatively slow in China, and lags far behind the needs of economic development healthily. Since the lack of communication between the legal profession and the accounting profession, many concepts he not reached a consensus yet, in the forensic accounting practice it existed many problems. This paper intends to base on the exploring the forensic accounting’s conceptual framework, to analyse the problems and causes of forensic accounting in China, eventually put forward the number of responses to consummate.This paper is divided into five parts, the first part described the application of the background and significance of forensic accounting in China, and proposed the research ideas of this article; second part built a theoretical framework of forensic accounting, and with the comparison to financial accounting and forensic accounting to highlight the uniqueness of the field of its own; The third part is the detailed analysis of the necessity of the implementation for forensic accounting, the fourth consolidates the problems of forensic accounting in practice; and the fifth is the combination of overseas development experience in forensic accounting, exploring ways of strengthening the development of forensic accounting relevant countermeasures; the sixth section summarizes this article’s major research findings and contribution, makes less and the future research directions.
论文关键词： 法务会计；司法会计；法务会计主体；专家证人制度；
Key words（英文摘要）：www.328tibet.cn Forensic Accounting；Judicial Accounting；Forensic Accounting；Main Part；Expert Witnesses System；