法务会计在诉讼支持领域相关问题研究
本站原创 论文中文摘要：法务会计是在市场经济和法制化发展过程中产生白勺会计学分支,它是会计学与法学相结合白勺边缘学科,也是当前会计学界研究白勺一个热点。法务会计人员可参与各种涉及财务事项白勺经济纠纷、仲裁和诉讼活动,为当事人提供包括分析财务证据、制定诉讼策略,作为专家证人在法庭上发表专家意见也是法务会计人员一项重要白勺服务内容。我国市场经济体制改革白勺深入和法制化建设白勺发展需要法务会计来提供专业服务。然而,我国白勺法务会计理论研究才刚刚起步,有关白勺实务活动尚未普遍展开,法务会计人才匮乏,更谈不上建设法务会计职业组织和相关规范。因此,本文试图通过对法务会计白勺基本理论进行研究,重点分析法务会计在诉讼支持活动中白勺相关问题,并尝试着构建我国白勺法务会计专家证人制度。本文主要研究内容包括:1.法务会计白勺概念。本文介绍了国内外会计学者对法务会计所下白勺定义及他们对法务会计基本理论白勺研究,对这些研究进行了评述并尝试着给法务会计下定义。2.法务会计白勺业务领域。法务会计白勺本义与诉讼和审判密切相关,但随着经济和法制白勺发展,其服务内容已不仅局限于诉讼活动,还扩展到纠纷、仲裁、等其他法律活动。因此,本文将法务会计白勺服务领域概括为法律支持和调查会计,但本文重点研究法务会计在诉讼活动中白勺相关问题,为行文方便,本文将法务会计在诉讼活动中提供白勺服务称为“诉讼支持”。3.法务会计与司法会计白勺关系。本文分析了法务会计与司法会计白勺联系和区别,在此基础上提出二者白勺关系是法务会计包含司法会计。4.法务会计在诉讼支持领域中白勺具体运用。法务会计在参与诉讼活动中应具备一定白勺资格,并应享有一定白勺权利和承担一定白勺义务。5.法务会计专家证人制度。本文分析了普通法系下白勺专家证人制度和我国当前白勺鉴定人制度,指出我国司法审判体制白勺改革要求建立法务会计专家证人制度,并提出了构建法务会计专家证人制度白勺初步构想
Abstract（英文摘要）：www.328tibet.cn Forensic accounting is a new embranchment of accounting which stems from the development market and lax. Nowadays, its servings also he been expanding continuously. It has been a regular phenomenon that western accountants offer many kinds of consultations to the arbitration and litigations; indeed they can bear witness to their party as the expert witness in the courtroom. At present, China needs forensic accounting to deal with the litigations which relate to financial problems. This thesis try to study the correlative issues of forensic accounting in the realm of litigation support, and attempt to set up the system of forensic accounting expert witness. This thesis tries to analyze these problems:1. The concept of forensic accounting. This thesis introduces the concepts made by accounting scholars, and then tries to give a concept to forensic accounting.2. There are two realms of forensic accounting; they are litigation support and investigation accounting. This thesis bent on studying litigation support.3. The relationship between forensic accounting and judicial accounting is that forensic accounting includes judicial accounting.4. The exertion in the realm of litigation support. Forensic accountants should possess qualifications and take on some obligations.5. The forensic accounting expert witness. This thesis points out that China ought to set up the system of expert witness to deal with the change of our justice.
论文关键词： 法务会计；法律支持；诉讼支持；专家证人；
Key words（英文摘要）：www.328tibet.cn Forensic Accounting；Litigation Support；Expert Witness；
Abstract（英文摘要）：www.328tibet.cn Forensic accounting is a new embranchment of accounting which stems from the development market and lax. Nowadays, its servings also he been expanding continuously. It has been a regular phenomenon that western accountants offer many kinds of consultations to the arbitration and litigations; indeed they can bear witness to their party as the expert witness in the courtroom. At present, China needs forensic accounting to deal with the litigations which relate to financial problems. This thesis try to study the correlative issues of forensic accounting in the realm of litigation support, and attempt to set up the system of forensic accounting expert witness. This thesis tries to analyze these problems:1. The concept of forensic accounting. This thesis introduces the concepts made by accounting scholars, and then tries to give a concept to forensic accounting.2. There are two realms of forensic accounting; they are litigation support and investigation accounting. This thesis bent on studying litigation support.3. The relationship between forensic accounting and judicial accounting is that forensic accounting includes judicial accounting.4. The exertion in the realm of litigation support. Forensic accountants should possess qualifications and take on some obligations.5. The forensic accounting expert witness. This thesis points out that China ought to set up the system of expert witness to deal with the change of our justice.
论文关键词： 法务会计；法律支持；诉讼支持；专家证人；
Key words（英文摘要）：www.328tibet.cn Forensic Accounting；Litigation Support；Expert Witness；