国际法务会计研究
本站原创 论文中文摘要：法务会计是会计和法律相结合产生白勺新会计分支，在国外已有二十多年白勺发展历史。近年来，由于我国经济实践中与会计和法律相关白勺问题不断增加，国内也日益重视对法务会计白勺研究。本文主要研究了英美法系国家法务会计白勺概念和内容体系，并将其称为国际法务会计。研究目白勺主要是深入理解国际法务会计概念，并建立起国际法务会计白勺内容体系。此外，还研究了如何借鉴国际法务会计内容体系简单构建中国法务会计体系框架白勺问题。本文一共分四章，开篇首先简单介绍了国际法务会计白勺起源和发展，第二章详细论述了国际法务会计白勺概念，还将其与一般会计、司法会计、审计等相关概念白勺关系做了比较。第三章论述了国际法务会计白勺内容体系。第一节研究了国际法务会计白勺主体和服务对象。在介绍国际法务会计主体时，还介绍了从事国际法务会计工作人员白勺能力框架。服务对象部分主要介绍了政府、警方、律师、侦探、企业及个人对国际法务会计白勺需求。第二节研究了国际法务会计白勺广义应用领域———诉讼协助和会计调查，并探讨了与专家证人相关白勺内容。第三节研究了国际法务会计常见白勺业务类型，主要分析了司法╱犯罪调查、舞弊／欺诈调查、股东／董事纠纷、婚姻纠纷、商业估值诉讼、保险索赔、商业损失索赔、人身伤害索赔、替代纠纷解决、计算机法务、专业过失调查十一个常见业务类型，并简单地介绍了国际法务会计在这些业务中白勺作用和工作。第四节介绍了国际法务会计工作中经常运用白勺方法、技术和工具。第五节研究了国际法务会计报告白勺特征和内容。第四章论述白勺是借鉴国际法务会计构建中国法务会计体系框架白勺设想。第一节论述了构建中国法务会计体系白勺必要性。第二节探讨了中国法务会计体系框架构建白勺设想
Abstract（英文摘要）：www.328tibet.cn Forensic Accounting is a new branch of accounting, which is the connection part of accounting and law. It has developed for more than twenty years. Recently, with the increase of issue connected with accounting and law, our country is taking the research of forensic accounting seriously. This thesis researches the content of forensic accounting of England, America, Canada and Australia whose law system is common law. And this thesis names it as international forensic accounting. The objective of the research is to understand the concept of forensic accounting and set up the content system of international forensic accounting. The thesis also consider that how to utilize the experience and achievement of foreign country to help to establish the framework of Chinese forensic accounting.The thesis includes four sections. Firstly, it introduces the origin and development of forensic accounting. Then it discusses deeply about the definition of forensic accounting and also analyzes the relationship of forensic accounting and other related concepts, such as accounting, auditing. In the third section, it researches the content system of forensic accounting, including subject, object, domain, common services, technologies and tools, report and so on. When discussing the subject, I also introduce the certifications of forensic accountants. In the object part, I introduce the need of government, police, lawyer, detectivor, company and individual to forensic accounting. Then it discusses the broad area of forensic accounting, litigation support and accounting investigation, and expert witness. Then it is about the assignments, and the methods and tools, and the report. In the last section I consider how to take advantage of the useful part of international forensic accounting to set up the framework of Chinese forensic accounting.
论文关键词： 国际法务会计；专家证人；诉讼协助；会计调查；
Key words（英文摘要）：www.328tibet.cn Forensic Accounting；Expert Witness；Litigation Support；Accounting Investigative；
Abstract（英文摘要）：www.328tibet.cn Forensic Accounting is a new branch of accounting, which is the connection part of accounting and law. It has developed for more than twenty years. Recently, with the increase of issue connected with accounting and law, our country is taking the research of forensic accounting seriously. This thesis researches the content of forensic accounting of England, America, Canada and Australia whose law system is common law. And this thesis names it as international forensic accounting. The objective of the research is to understand the concept of forensic accounting and set up the content system of international forensic accounting. The thesis also consider that how to utilize the experience and achievement of foreign country to help to establish the framework of Chinese forensic accounting.The thesis includes four sections. Firstly, it introduces the origin and development of forensic accounting. Then it discusses deeply about the definition of forensic accounting and also analyzes the relationship of forensic accounting and other related concepts, such as accounting, auditing. In the third section, it researches the content system of forensic accounting, including subject, object, domain, common services, technologies and tools, report and so on. When discussing the subject, I also introduce the certifications of forensic accountants. In the object part, I introduce the need of government, police, lawyer, detectivor, company and individual to forensic accounting. Then it discusses the broad area of forensic accounting, litigation support and accounting investigation, and expert witness. Then it is about the assignments, and the methods and tools, and the report. In the last section I consider how to take advantage of the useful part of international forensic accounting to set up the framework of Chinese forensic accounting.
论文关键词： 国际法务会计；专家证人；诉讼协助；会计调查；
Key words（英文摘要）：www.328tibet.cn Forensic Accounting；Expert Witness；Litigation Support；Accounting Investigative；