论我国法务会计法律制度构建
本站原创 论文中文摘要：随着市场经济的迅速发展和法律制度的日趋完善,以及越来越多的经济纠纷和经济犯罪案件的出现,特别是近几年资本市场上屡屡暴出会计丑闻,注册会计师行业遭遇信任危机,市场迫切需要由独立的专业人员从会计与法律角度出发,对有关会计信息或相关事件做出专业鉴定,以保证处理结果客观与公正,会计与法律的结合将更加紧密。一方面单纯凭会计知识已经很难正确处理市场经济条件下的所有会计事项,另一方面法律对市场经济的规范还需要通过会计来计量和记录。传统的会计方法、财务管理又一次面临新的挑战,因此,以会计理论和法学理论为基础,融会计学与法学为一体的法务会计应运而生,并在舞弊调查、风险管理、资产追踪、资源争端等各类问题的解决中得到了越来越广泛的应用,与此同时,法务会计的相关理论和实践问题也引起了业界专家和学者们越来越广泛的关注。在笔者研习法务会计的视野内,似乎研究法务会计的文章不少,但多数文章仅纠缠于借用“法务会计”一词介绍或解释国外的“法庭会计”定义,寻找“法务会计”与司法会计的异同,推定有关“法务会计”的内容、目标、假定、原则、主体范围等。站在法律制度的构建角度,对我国法务会计法律制度进行系统研究的甚少,笔者在李若山教授、盖地教授、郭强华博士、谭立教授等前辈和学者所做研究成果的基础上,拟对我国法务会计法律制度的构建进行系统研究。笔者从法务会计法制建设相关内容之法学分析入手,通过对建立我国法务会计法律制度的必要性与可行性论证,最后提出了建立我国法务会计法律制度的构想
Abstract（英文摘要）： Along with the market economy rapid development and the legal system day by day consummation, as well as the more and more many economic dispute and the economic crimes case appearance, specially in nearly several periods of service this market repeatedly the storm lees accountant to make the vacation scandal, chartered accountant the profession bitter experience trust crisis, the market urgent needs embarks by the independent specialist from accountant and the legal angle, makes the specialized appraisal to the concerned accounting information or the correlation event, guaranteed the processing result objective and fair, accountant and the legal union will be closer. On the one hand purely all accountants which the knowledge already very difficult correctly to process under the market economy condition depending on accountant the item, on the other hand the law also needs to measure and the record to the market economy standard through accountant. Traditional accounting method, financial control time faced with new challenge, therefore, take accountant the theory and the legal science theory as the foundation, melts the accounting and the legal science is a body law serves accountant to arise at the historic moment, and in corrupted practices the investigation, the risk management, property tracing, the resources conflict and so on in each kind of question solution obtained the more and more widespread application, at the same time, the law served accountant’s related theory and the practice question has also caused the field expert and the scholars more and more widespread attention.Studies thoroughly the law in the author to serve in accountant’s field of vision, the methodology serves accountant’s article many as if, but the most articles only pester to borrow " Forensic accounting " a word introduction or the explanation overseas "Court accountant" the definition, seeks " Forensic accounting " with the judicial accountant’s similarities and differences, estimated related " Forensic accounting " content, goal, hypothesis, principle, main body scope and so on. Stands constructs the angle in the legal system, serves accountant to my law of the land the legal system to conduct the system research to be really few, the author in Professor Li Reshan, lid professor, Dr. Guo Qianghua, senior and the scholar and so on Tan Li Professor makes the research results in the foundation, draws up serves accountant to my law of the land the legal system to construct conducts the system research. The author serves accountant from the law legal science of analysis the legislative work correlation content to obtain, through to establishes my law of the land to serve accountant the legal system necessary and the feasible proof, finally proposed establishes my law of the land to serve accountant the legal system the conception.
论文关键词： 法务会计；法律制度；构建；
Key words（英文摘要）： Forensic accounting；Legal system；Construction；
Abstract（英文摘要）： Along with the market economy rapid development and the legal system day by day consummation, as well as the more and more many economic dispute and the economic crimes case appearance, specially in nearly several periods of service this market repeatedly the storm lees accountant to make the vacation scandal, chartered accountant the profession bitter experience trust crisis, the market urgent needs embarks by the independent specialist from accountant and the legal angle, makes the specialized appraisal to the concerned accounting information or the correlation event, guaranteed the processing result objective and fair, accountant and the legal union will be closer. On the one hand purely all accountants which the knowledge already very difficult correctly to process under the market economy condition depending on accountant the item, on the other hand the law also needs to measure and the record to the market economy standard through accountant. Traditional accounting method, financial control time faced with new challenge, therefore, take accountant the theory and the legal science theory as the foundation, melts the accounting and the legal science is a body law serves accountant to arise at the historic moment, and in corrupted practices the investigation, the risk management, property tracing, the resources conflict and so on in each kind of question solution obtained the more and more widespread application, at the same time, the law served accountant’s related theory and the practice question has also caused the field expert and the scholars more and more widespread attention.Studies thoroughly the law in the author to serve in accountant’s field of vision, the methodology serves accountant’s article many as if, but the most articles only pester to borrow " Forensic accounting " a word introduction or the explanation overseas "Court accountant" the definition, seeks " Forensic accounting " with the judicial accountant’s similarities and differences, estimated related " Forensic accounting " content, goal, hypothesis, principle, main body scope and so on. Stands constructs the angle in the legal system, serves accountant to my law of the land the legal system to conduct the system research to be really few, the author in Professor Li Reshan, lid professor, Dr. Guo Qianghua, senior and the scholar and so on Tan Li Professor makes the research results in the foundation, draws up serves accountant to my law of the land the legal system to construct conducts the system research. The author serves accountant from the law legal science of analysis the legislative work correlation content to obtain, through to establishes my law of the land to serve accountant the legal system necessary and the feasible proof, finally proposed establishes my law of the land to serve accountant the legal system the conception.
论文关键词： 法务会计；法律制度；构建；
Key words（英文摘要）： Forensic accounting；Legal system；Construction；