我国法务会计几个基本问题研究
本站原创 论文中文摘要：在诉讼活动中涉及到会计问题不是近年才有的事情,但是因为过去经济主体之间的经济活动较为简单,纠纷发生后也较易解决,影响范围小,并未引起人们尤其是会计界人士的特别关注。但随着现代企业制度的出现、资本市场的兴起以及大型企业的发展,使各经济主体彼此的利益纠缠在一起,往往形成牵—发而动全身的格局;同时企业舞弊问题日益严重,资本市场中会计法律责任问题日益突出,在这种情况下人们对会计信息的关注程度加大,一旦产生会计信息使用者认为不应出现的经济后果,或者编制会计信息与使用会计信息的双方对这种经济后果的严重程度产生不同看法时,必将带来法律上的冲突。不仅会计信息提供者的会计责任加重了,为会计信息提供增值服务的审计人员的责任也加重了。所以法律与会计的交叉学科——法务会计逐渐为会计界所重视。但是因为法律与会计领域的隔阂,我国会计界并未注意到国内已有的成果,而是把眼光投向了经济发达的英美国家,于是产生了会计界的法务会计与国内较早出现的“法务会计”——司法会计并存的现象。在一门学科的产生与发展过程中总会出现各种各样的问题,法务会计也不可避免的要面临这样的局面。会计界的法务会计来源于与中国法律传统不同的英美国家,再加上与司法会计错综复杂的关系,使得法务会计对实践的指导作用被削弱不少。不过近期业界逐渐意识到这一点,研究已朝正确方向回归。写作伊始,笔者原意着重于关于法务会计主体的见解,对法务会计主体问题进行探讨,对主体机构进行规范。法务会计与司法会计的比较只作为一个简单的概念区分,但在写作过程中发现很多问题的根源都在于此,且在参阅了资料后笔者推翻了自己原来的观点,该部分成为本文的主要内容。文章围绕法务会计主体问题,按照法务会计是什么,要干什么,由谁来干,为谁做,怎么做的思路展开
Abstract（英文摘要）： Accounting related lawsuit is not a new thing, and not just arising in recent years. Forensic accounting practices he existed for many years. But business transactions between economic entities are very simple before, so disputes are settled easily when they occurred, and the effect is insignificant. In that time accounting related lawsuits are resolved by law profession circle themselves and accounting profession circle didn’t pay enough attention to forensic accounting practices. Going with the modern enterprise’s arising, capital market’s springing up and large businesses and international companies’ expanding, economic entities affect each other and any business’ action will result in a series aftereffects. But with the situations of fraud and accounting related legal issues becoming more and more serious, people begin to pay more and more attention to accounting information .Forensic accounting is brought to the stage and the related theoretical research begins to start.But because of the gulf between circles of law and accounting, accounting profession circle didn’t seek the solution inside, but turn to America and England. Therefore forensic accounting of accounting circle and judicial accounting of law circle exist simultaneously in China.In the beginning of a new subject, various matters will arise and there are usually a lot of opinions that contradict each other. Contradictory statements would lower the functions of the theory to guide to practice. It is necessary to study the new subject systematically for theory and practice development. Forensic accounting inevitably is confronted with this situation.Though there are many studies concerning how accounting serves for lawsuit activities. It is in hot discussion how to establish a new study in this area and to find a position for this new study. But there are few to try to establish a complete theory and the name of the new subject is still in dispute.Because the system of this theory is too large and my ability is limited, it only states what to be forensic accounting, introduces who will to be a forensic accountant, describe for who and where the forensic accountants to work, discuss how to administer the profession of forensic accounting in this paper.
论文关键词： 法务会计；司法会计；法务会计主体；司法鉴定人；
Key words（英文摘要）： forensic accounting；judicial accounting；forensic accounting subject；judicial appraiser；
Abstract（英文摘要）： Accounting related lawsuit is not a new thing, and not just arising in recent years. Forensic accounting practices he existed for many years. But business transactions between economic entities are very simple before, so disputes are settled easily when they occurred, and the effect is insignificant. In that time accounting related lawsuits are resolved by law profession circle themselves and accounting profession circle didn’t pay enough attention to forensic accounting practices. Going with the modern enterprise’s arising, capital market’s springing up and large businesses and international companies’ expanding, economic entities affect each other and any business’ action will result in a series aftereffects. But with the situations of fraud and accounting related legal issues becoming more and more serious, people begin to pay more and more attention to accounting information .Forensic accounting is brought to the stage and the related theoretical research begins to start.But because of the gulf between circles of law and accounting, accounting profession circle didn’t seek the solution inside, but turn to America and England. Therefore forensic accounting of accounting circle and judicial accounting of law circle exist simultaneously in China.In the beginning of a new subject, various matters will arise and there are usually a lot of opinions that contradict each other. Contradictory statements would lower the functions of the theory to guide to practice. It is necessary to study the new subject systematically for theory and practice development. Forensic accounting inevitably is confronted with this situation.Though there are many studies concerning how accounting serves for lawsuit activities. It is in hot discussion how to establish a new study in this area and to find a position for this new study. But there are few to try to establish a complete theory and the name of the new subject is still in dispute.Because the system of this theory is too large and my ability is limited, it only states what to be forensic accounting, introduces who will to be a forensic accountant, describe for who and where the forensic accountants to work, discuss how to administer the profession of forensic accounting in this paper.
论文关键词： 法务会计；司法会计；法务会计主体；司法鉴定人；
Key words（英文摘要）： forensic accounting；judicial accounting；forensic accounting subject；judicial appraiser；