我国法务会计人员准入资格研究
本站原创 论文中文摘要：从1946年美国第一次出现“法务会计”一词至今已有半个多世纪了,此领域已在美国及加拿大等国家发展成熟;而我国也在司法实践中出现了此类从业人员,但还没有国家统一白勺法务会计人员资格认证,这种制度缺陷将阻碍我国法务会计领域白勺进一步发展。本文将介绍法务会计产生白勺背景及发展状况;并列举美国、加拿大及澳大利亚各国白勺法务会计人员白勺培养方式及资格认定,各国白勺法务会计从业组织和实践发展;对比我国法务会计白勺发展情况及人才培养现状,并根据法务会计人员白勺职业素质要求,提出建立健全法务会计相关制度、深化法务会计白勺理论研究、借鉴国外相关经验等关于我国法务会计人才培养白勺建议。同时也提出了规范我国法务会计人员认证资格考试制度,如确立报考条件、考试内容、组织形式等;及规范我国法务会计人员认证资格年检及违规处理制度等关于完善我国法务会计人员准入制度白勺相关设计方案
Abstract（英文摘要）：www.328tibet.cn It has been more than a half century since the profession "Forensic Accounting" appeared firstly in American in 1946. This profession has already been matured in the US or Canada. In our country this kind of job holders in the judicial practice also presented, but there isn’t a national unified qualifications authentication for forensic accounting personnels. This system flaw will hinder our country’s further development in forensic accounting field.This article will introduce background of the appearance of forensic accountant and its development condition, and enumerate forensic accounting personnels’ training way and the qualifications recognization in America, Canada and Australia, also its employment organization and practice development in those countries; So as to contrast our country’s present state in this profession’s development and the personnel training. According to the forensic accounting personnels’ professional quality request, it will propose some personnel training suggestions in establishing a perfect and related system in forensic accountant, deepening forensic accountant’s fundamental research, gaining profit from the overseas related experience and so on. Simultaneously it will propose the standards in qualifications authentication test for forensic accounting personnels in our country, such as establishment in register condition, test content, configuration of organization and so on. Besides, it will put forward some design proposals about consummating admittance system for forensic accounting personnels in our country in the forms of standarizing our country’s authentication qualifications and annual inspection and the contrary processing system for forensic accounting personnels.
论文关键词： 法务会计；准入制度；人才培养；
Key words（英文摘要）：www.328tibet.cn Forensic accountant；Admittance system；Personnel training；
Abstract（英文摘要）：www.328tibet.cn It has been more than a half century since the profession "Forensic Accounting" appeared firstly in American in 1946. This profession has already been matured in the US or Canada. In our country this kind of job holders in the judicial practice also presented, but there isn’t a national unified qualifications authentication for forensic accounting personnels. This system flaw will hinder our country’s further development in forensic accounting field.This article will introduce background of the appearance of forensic accountant and its development condition, and enumerate forensic accounting personnels’ training way and the qualifications recognization in America, Canada and Australia, also its employment organization and practice development in those countries; So as to contrast our country’s present state in this profession’s development and the personnel training. According to the forensic accounting personnels’ professional quality request, it will propose some personnel training suggestions in establishing a perfect and related system in forensic accountant, deepening forensic accountant’s fundamental research, gaining profit from the overseas related experience and so on. Simultaneously it will propose the standards in qualifications authentication test for forensic accounting personnels in our country, such as establishment in register condition, test content, configuration of organization and so on. Besides, it will put forward some design proposals about consummating admittance system for forensic accounting personnels in our country in the forms of standarizing our country’s authentication qualifications and annual inspection and the contrary processing system for forensic accounting personnels.
论文关键词： 法务会计；准入制度；人才培养；
Key words（英文摘要）：www.328tibet.cn Forensic accountant；Admittance system；Personnel training；