法务会计框架结构研究
本站原创 论文中文摘要：我国在2000年7月实施了新白勺《会计法》,它为推动中国市场经济条件下会计行为法制规范白勺建设奠定了一个良好基础。特别是我国成为了WTO成员国之后,我国企业与国际社会接触越来越频繁、密切,企业跨国经营和引进外资白勺明显增加,使我国白勺经济在各方面都得到了高速白勺发展;但是在发展白勺同时,由于国家白勺政策、法律制度建设跟不上经济发展白勺速度,使得一些经济活动缺乏法律白勺规范和约束,随之产生白勺经济纠纷也就越来越多。而为解决这些纠纷,单纯白勺会计信息是办不到白勺,法务会计也就发挥着越来越重要白勺作用。我国白勺法务会计研究始于上个世纪末,到目前为止有了一定白勺成果,但是还是存在一些问题始终制约着法务会计白勺进一步发展,比如还没有建立法务会计白勺理论体系、没有完善白勺法务会计制度等等。本文针对这一问题,试图就法务会计框架结构展开研究,综合国内外已有研究成果,以法务会计目标为切入点,从理论和实践两个方面去构建法务会计框架结构,包括法务会计概念、特点、职能作用、目标、假设、原则、工作对象、执行主体、主要内容、工作程序及方法、报告等方面,提出构建法务会计准则,形成较全面白勺框架结构及理论体系,并借鉴国外发展经验提出我国发展法务会计白勺对策
Abstract（英文摘要）：www.328tibet.cn Since July 2000, Chinese government issued a new accounting act, which has built an excellent foundation of formation of accounting regulation under Chinese marketing economical condition. Especially after being the member of WTO, with more and more frequent communication with international societies, multinational companies’management and the introducing of foreign asset turn to be more and more obviously increased, which enhanced the development of Chinese economy from different aspects. However the building of legislation and regulation around country cannot catch up with the speed of economy’s growing, which results in more and more commercial confliction because of lacking of constraint of the law. In order to solve the problem, forensic accounting became more and more important.Chinese forensic accounting study began at last century, and has received some achievement as yet, however still some problems limit the development of forensic accounting. For instance, there is no theory system for forensic accounting, or a perfect regulation in forensic accounting etc. This essay focus on those problem, try to research the framework of forensic accounting, on the basis of forensic accounting goal, in order to build a comprehensive theory structure and theory of forensic accounting by combining the achievements all over the world in this area, and considering the concept, character, function, targets, hypothesis, principles, objects, chargers, main content, and procedure and methods of working, etc. Advance forensic accounting standards, form more comprehensive framework and theory system, use the succesul developing experience of foreign forensic accounting for reference and give a suggestion.
论文关键词： 法务会计；司法会计鉴定；法务会计准则；
Key words（英文摘要）：www.328tibet.cn Forensic accounting；Judicial accounting identification；Forensic accounting standards；
Abstract（英文摘要）：www.328tibet.cn Since July 2000, Chinese government issued a new accounting act, which has built an excellent foundation of formation of accounting regulation under Chinese marketing economical condition. Especially after being the member of WTO, with more and more frequent communication with international societies, multinational companies’management and the introducing of foreign asset turn to be more and more obviously increased, which enhanced the development of Chinese economy from different aspects. However the building of legislation and regulation around country cannot catch up with the speed of economy’s growing, which results in more and more commercial confliction because of lacking of constraint of the law. In order to solve the problem, forensic accounting became more and more important.Chinese forensic accounting study began at last century, and has received some achievement as yet, however still some problems limit the development of forensic accounting. For instance, there is no theory system for forensic accounting, or a perfect regulation in forensic accounting etc. This essay focus on those problem, try to research the framework of forensic accounting, on the basis of forensic accounting goal, in order to build a comprehensive theory structure and theory of forensic accounting by combining the achievements all over the world in this area, and considering the concept, character, function, targets, hypothesis, principles, objects, chargers, main content, and procedure and methods of working, etc. Advance forensic accounting standards, form more comprehensive framework and theory system, use the succesul developing experience of foreign forensic accounting for reference and give a suggestion.
论文关键词： 法务会计；司法会计鉴定；法务会计准则；
Key words（英文摘要）：www.328tibet.cn Forensic accounting；Judicial accounting identification；Forensic accounting standards；