法务调查会计对象:会计证据研究

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论文中文摘要:伴随经济犯罪案件以及民事经济纠纷案件的日益增多,财务会计资料的证明作用愈加受到人们的重视,然而当事人或司法机关由于专业知识作限,往往不能对涉案的会计事项进行准确判断,由此产生了法务会计。法务会计的重要工作内容就是对会计证据进行调查,并以此为基础为当事人提供诉讼上的帮助,因此会计证据是法务调查会计的对象,其研究是法务会计研究的重要方面。本文共分为五个部分,首先从会计证据的基本理论入手,论述了会计证据的定义、特点、分类、证明内容与证明力以及会计证据与法务会计的关系。笔者认为,会计证据是法务会计人员依法收集的能够证明案件事实的一切财务会计资料。会计证据由于能够证明经济活动的类型、主体、内容、数量、金额、完成情况等,是案件中对经济活动进行证明的主要依据,其证明作用则通过与待证事实的联系程度来体现。为了解决诉讼中关于会计证据的调查、审查、认证等问题,文章进而根据会计证据的特点提出了会计证据的调查要遵循客观、合法、独立、谨慎的原则,并论述了会计证据调查和固定、保全的方法。会计证据发挥对经济事实的证明作用要通过法官的审查和认定,只有具备证据能力且有证明力的会计证据才能作为裁判依据,而其证明作用要通过将若干会计证据进行有机的组合,形成完整证据链。电算化时代的到来产生了大量的电子会计证据,对电子会计证据定性的分歧影响了司法实践中对电子会计证据的采用。本文认为电子会计证据与传统会计证据的表现形式虽然不同,不过究其实质是会计证据的一种,属于书证范畴,对电子会计的审查、认定都适用书证的证据规则。另外,由于电子会计证据具有技术性、便捷性、脆弱性的特点,对电子会计证据的取证必须及时迅速,采用计算机高科技手段进行调查并加以固定和保全。会计证据研究的落脚点是促进实践中对会计证据的正确采用并对我国证据立法提出建议。本文最后对会计证据的法律定位以及如何更为有效的发挥法务会计的作用提出了自己的思考。因为会计资料是经济实体正常运转的重要资料,当事人难以获取在他人保管下的会计证据,针对这种举证障碍,笔者借鉴其他国家相应制度,提出了在我国建立会计证据强制提出制度的设想。法务会计专家证人与鉴定人各自具有制度上的优点,将两种制度在我国结合起来相互补充,有利于充分发挥法务会计的作用以更加高效、公正的解决诉讼中的会计专业问题
Abstract(英文摘要): With the soaring of economic crimes as well as the civil economic disputes, the financial accounting evidence becomes increasingly important in the decision-making of the counts. However, due to the lack of professional knowledge, it is hardly for the plaintiff and the judicial institutions to make the precise judgment towards the accounting-related issues. This concern gives birth to the forensic accounting. The major concern of forensic accounting is the investigation regarding the accounting information given. It also facilitates both parties in litigations. Therefore, such accounting information is one of the most important aspects of forensic accounting and the analysis of accounting evidence is the main focus of the paper.The paper includes five parts. After the introduction of some forensic accounting principles, the paper further discusses the definition, characteristics, category of the accounting evidence and justifies the close relation between the accounting evidence and forensic accounting. Based on the characteristics of accounting evidence, the paper provides the basic principles of collecting accounting evidence which are objectivity, legality, independency and prudence. In addition to this, the paper analyses the method of collecting, keeping and confirming accounting evidence. To be adopted by court as evidence of proving economic facts, the accounting evidence must possess the proving ability. Such proving function would make difference only when there is a complete evidence chain and all the accounting evidences are systematically combined.Another part of the paper is about the electric accounting evidence which is quite arguable regarding its reliability to be adopted. Computer forensic is important in collecting and keeping computer accounting evidence.The final part of the paper focuses on the legal level of the accounting evidence and provides some suggestions in relation to the policy of“expert witness" and judicial appraiser. The paper suggests setting up a system of combination of accounting expert witness and judicial appraiser. Compared to other countries, the paper provides the suggestion of compulsory responsibility of providing accounting evidence, which aims to improve the efficiency and impartiality of accounting evidence applied in litigations.
论文关键词: 会计证据;法务会计;电子会计证据;专家证人;鉴定人;
Key words(英文摘要): Accounting Evidence;Forensic Accounting;Electronic Accounting Evidence;Expert Witness;Judicial Appraiser;