我国法务会计从业人员准入资格研究
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摘要
要要要随着我国市场经济的日益发展，会计信息在经济活动中的地位越发重要。近年来，在西方国家，以“安然事件”为代表的由会计信息舞弊等引起的事件层出不穷。在我国，此类由会计信息引发的案件和诉讼也逐渐增加。因此，法务会计——法律和会计、审计等学科交叉的边缘学科和行业越来越受到关注。我国法务会计发展处于起步阶段，法务会计人才队伍薄弱，缺乏相应的规范。鉴于此，本文从我国法务会计从业人员准入资格着手进行研究。文章主要采用规范研究的方法对法务会计的相关问题进行论述，采用调查分析的方法对我国法务会计执业资格准入制度现状进行分析，并且综合运用了会计学、审计学、教育学等多种学科方法及比较分析的方法进行研究。在我国，法务会计的发展刚刚起步，外界对于法务会计的了解还知之甚少。在理论界，有专家和学者进行了初步的探讨和相关研究。在实践领域，司法会计、机构（会计师事务所和律师事务所）以及其他机构（司法鉴定机构）都在从事法务会计相关工作。从业人员组成复杂，教育水平和专业背景差别较大，缺乏法律法规规范和从业指导。在法务会计教育方面，我国没有建立完整的法务会计学科体系，课程设置和学历学位管理也处于试验阶段。在我国，没有法务会计从业准入资格。在美国，法务会计的发展走在了世界其他国家的前列。加拿大、澳大利亚等国家的法务会计发展也相对较发达。本文查阅大量相关资料，对于西方国家法务会计的发展现状和从业准入资格制度进行整理和归纳，运用比较分析方法得出对我国法务会计从业准入资格发展的借鉴和启示。本文建议在我国大力推行法务会计从业资格认证，倡议建立法务会计行业协会，加强法务会计教育，并完善法律法规对法务会计从业人员执业进行规范和指导。
关键词
：法务会计；法务会计从业人员；法务会计从业准入资格II
Abstract
Abstract
Abstract
Abstract
Withthedevelopmentofmarketingeconomicsofourcountryaccountingandfinancialinformationplayoreandmoreimportantroleineconomicactivities.Recentlyinwesterncountrieinancialfraudssuchas“Enron”emergesodotheseeventsinChina.Forensicaccountingwhichisthespecialtypracticeareaofaccountancythatdescribesengagementsthatresultfromactualoranticipateddisputesorlitigationattractmoreandmoreattention.InChinaforensicaccountinghasjuststarted.Forensicaccountantsareaallstaffandthelawandprinciplesarenotwellbuilt.Hencestudyonforensicaccountants’qualificationandeducationisrequired.InthispapernormativemethodisusedonstudyofbasicforensicissuesandinvestigationisusedtodescribethestatusofforensicaccountinginChina.Knowledgeofaccountancyauditandlawisreferredthroughoutthestudy.InChinaforensicaccountingontheoryandinpracticehasbeendevelopingnotforalongtime.Therearesomestudiesinthisarea.InpracticeforensicaccountingagencyofgovernmentandCPAsaredoingthecases.Forensicaccountants’staffiscomplicatedwhoseeducationbackgroundandprofessionalabilityarevarious.Lawofforensicaccountingisrequired.InAmericaCanadaAustraliaandUKforensicaccountingiswell-developedwhichisleadinginAmerica.Afterreferringtolargeamountofdataandfileorensicaccountinginthesecountriesissummarizedandexperienceisobtained.Itissuggestedthatsetupaforensicaccountingqualificationsystembuildaforensicprofessionalorganizationandenhancetheforensiceducation.KeyKeyKeyKeywordswordswordswords:forensicaccounting;forensicaccountant;forensicaccountingqualificationIII目目目目录
录录录第1111章
绪论................................................................................................................................................................................................................................................................................................................................................................................................................1111
1.1
1.1
1.1
1.1问题的提出...................................................................................................................................1
1.2
1.2
1.2
1.2研究方法和内容..........................................................................................................................2
1.3
1.3
1.3
1.3法务会计研究成果.....................................................................................................................3
2.1
2.1
2.1
2.1法务会计的概念..........................................................................................................................7
2.2
2.2
2.2
2.2法务会计的业务范围和特点..................................................................................................8
2.3
2.3
2.3
2.3法务会计调查程序和基本方法...........................................................................................10
2.4
2.4
2.4
2.4法务会计从业人员应具备的知识结构和基本素质....................................................12第3333章我国法务会计发展现状及存在的问题....................................................................................................................................................................15151515
3.1
3.1
3.1
3.1法务会计在中国的发展现状................................................................................................15
3.2
3.2
3.2
3.2““““四大””””会计师事务所在中国拓展法务会计业务的现状...........................................21
3.3
3.3
3.3
3.3我国法务会计教育发展现状................................................................................................23
3.4
3.4
3.4
3.4我国法务会计发展中存在的问题......................................................................................24
4.1
4.1
4.1
4.1美国法务会计从业准入资格发展现状............................................................................27
4.2
4.2
4.2
4.2加拿大法务会计从业人员准入资格发展现状..............................................................30
4.3
4.3
4.3
4.3澳大利亚法务会计从业人员准入资格发展现状.........................................................31
摘要
要要要随着我国市场经济的日益发展，会计信息在经济活动中的地位越发重要。近年来，在西方国家，以“安然事件”为代表的由会计信息舞弊等引起的事件层出不穷。在我国，此类由会计信息引发的案件和诉讼也逐渐增加。因此，法务会计——法律和会计、审计等学科交叉的边缘学科和行业越来越受到关注。我国法务会计发展处于起步阶段，法务会计人才队伍薄弱，缺乏相应的规范。鉴于此，本文从我国法务会计从业人员准入资格着手进行研究。文章主要采用规范研究的方法对法务会计的相关问题进行论述，采用调查分析的方法对我国法务会计执业资格准入制度现状进行分析，并且综合运用了会计学、审计学、教育学等多种学科方法及比较分析的方法进行研究。在我国，法务会计的发展刚刚起步，外界对于法务会计的了解还知之甚少。在理论界，有专家和学者进行了初步的探讨和相关研究。在实践领域，司法会计、机构（会计师事务所和律师事务所）以及其他机构（司法鉴定机构）都在从事法务会计相关工作。从业人员组成复杂，教育水平和专业背景差别较大，缺乏法律法规规范和从业指导。在法务会计教育方面，我国没有建立完整的法务会计学科体系，课程设置和学历学位管理也处于试验阶段。在我国，没有法务会计从业准入资格。在美国，法务会计的发展走在了世界其他国家的前列。加拿大、澳大利亚等国家的法务会计发展也相对较发达。本文查阅大量相关资料，对于西方国家法务会计的发展现状和从业准入资格制度进行整理和归纳，运用比较分析方法得出对我国法务会计从业准入资格发展的借鉴和启示。本文建议在我国大力推行法务会计从业资格认证，倡议建立法务会计行业协会，加强法务会计教育，并完善法律法规对法务会计从业人员执业进行规范和指导。
关键词
：法务会计；法务会计从业人员；法务会计从业准入资格II
Abstract
Abstract
Abstract
Abstract
Withthedevelopmentofmarketingeconomicsofourcountryaccountingandfinancialinformationplayoreandmoreimportantroleineconomicactivities.Recentlyinwesterncountrieinancialfraudssuchas“Enron”emergesodotheseeventsinChina.Forensicaccountingwhichisthespecialtypracticeareaofaccountancythatdescribesengagementsthatresultfromactualoranticipateddisputesorlitigationattractmoreandmoreattention.InChinaforensicaccountinghasjuststarted.Forensicaccountantsareaallstaffandthelawandprinciplesarenotwellbuilt.Hencestudyonforensicaccountants’qualificationandeducationisrequired.InthispapernormativemethodisusedonstudyofbasicforensicissuesandinvestigationisusedtodescribethestatusofforensicaccountinginChina.Knowledgeofaccountancyauditandlawisreferredthroughoutthestudy.InChinaforensicaccountingontheoryandinpracticehasbeendevelopingnotforalongtime.Therearesomestudiesinthisarea.InpracticeforensicaccountingagencyofgovernmentandCPAsaredoingthecases.Forensicaccountants’staffiscomplicatedwhoseeducationbackgroundandprofessionalabilityarevarious.Lawofforensicaccountingisrequired.InAmericaCanadaAustraliaandUKforensicaccountingiswell-developedwhichisleadinginAmerica.Afterreferringtolargeamountofdataandfileorensicaccountinginthesecountriesissummarizedandexperienceisobtained.Itissuggestedthatsetupaforensicaccountingqualificationsystembuildaforensicprofessionalorganizationandenhancetheforensiceducation.KeyKeyKeyKeywordswordswordswords:forensicaccounting;forensicaccountant;forensicaccountingqualificationIII目目目目录
录录录第1111章
绪论................................................................................................................................................................................................................................................................................................................................................................................................................1111
1.1
1.1
1.1
1.1问题的提出...................................................................................................................................1
1.2
1.2
1.2
1.2研究方法和内容..........................................................................................................................2
1.3
1.3
1.3
1.3法务会计研究成果.....................................................................................................................3
1.3.1
1.3.1
1.3.1
1.3.1国外研究成果............................................................................................................................................................................................................................................................................................................................................................................................33331.3.2
1.3.2
1.3.2
1.3.2国内研究成果............................................................................................................................................................................................................................................................................................................................................................................................4444第2222章法务会计概述................................................................................................................................................................................................................................................................................................................................................77772.1
2.1
2.1
2.1法务会计的概念..........................................................................................................................7
2.2
2.2
2.2
2.2法务会计的业务范围和特点..................................................................................................8
2.3
2.3
2.3
2.3法务会计调查程序和基本方法...........................................................................................10
2.3.1
2.3.1
2.3.1
2.3.1法务会计调查程序....................................................................................................................................................................................................................................................................................................................................................101010102.3.2
2.3.2
2.3.2
2.3.2法务会计调查方法....................................................................................................................................................................................................................................................................................................................................................101010102.4
2.4
2.4
2.4法务会计从业人员应具备的知识结构和基本素质....................................................12第3333章我国法务会计发展现状及存在的问题....................................................................................................................................................................15151515
3.1
3.1
3.1
3.1法务会计在中国的发展现状................................................................................................15
3.1.1
3.1.1
3.1.1
3.1.1法务会计实践在我国的发展现状....................................................................................................................................................................................................................................................151515153.1.2
3.1.2
3.1.2
3.1.2本土事务所法务会计业务实践发展现状的调查研究....................................................................................................................161616163.2
3.2
3.2
3.2““““四大””””会计师事务所在中国拓展法务会计业务的现状...........................................21
3.2.1
3.2.1
3.2.1
3.2.1安永会计师事务所在中国拓展法务会计服务的现状....................................................................................................................212121213.2.2
3.2.2
3.2.2
3.2.2德勤会计师事务所在中国拓展法务会计服务的现状....................................................................................................................222222223.2.3
3.2.3
3.2.3
3.2.3毕马威会计师事务所在中国拓展法务会计服务的现状....................................................................................................222222223.2.4
3.2.4
3.2.4
3.2.4普华永道会计师事务所在中国拓展法务会计服务的现状....................................................................................222222223.3
3.3
3.3
3.3我国法务会计教育发展现状................................................................................................23
3.4
3.4
3.4
3.4我国法务会计发展中存在的问题......................................................................................24
3.4.1
3.4.1
3.4.1
3.4.1我国法务会计业务实践方面存在的问题....................................................................................................................................................................................................24242424IV3.4.2
3.4.2
3.4.2
3.4.2我国法务会计人员素质方面存在的问题....................................................................................................................................................................................................252525253.4.3
3.4.3
3.4.3
3.4.3法务会计人员资格认定方面所存在的问题....................................................................................................................................................................................25252525第4444章西方发达国家法务会计从业人员准入资格及借鉴....................................................................................272727274.1
4.1
4.1
4.1美国法务会计从业准入资格发展现状............................................................................27
4.1.1
4.1.1
4.1.1
4.1.1美国法务会计职业组织与法务会计准入资格认证....................................................................................................................................272727274.1.2
4.1.2
4.1.2
4.1.2美国法务会计学术研究....................................................................................................................................................................................................................................................................................................................292929294.1.3
4.1.3
4.1.3
4.1.3美国法务会计教育....................................................................................................................................................................................................................................................................................................................................................292929294.2
4.2
4.2
4.2加拿大法务会计从业人员准入资格发展现状..............................................................30
4.2.1
4.2.1
4.2.1
4.2.1加拿大法务会计从业准入资格....................................................................................................................................................................................................................................................................303030304.2.2
4.2.2
4.2.2
4.2.2加拿大法务会计行业协会....................................................................................................................................................................................................................................................................................................303030304.2.3
4.2.3
4.2.3
4.2.3加拿大的法务会计教育....................................................................................................................................................................................................................................................................................................................313131314.3
4.3
4.3
4.3澳大利亚法务会计从业人员准入资格发展现状.........................................................31