法务会计在我国司法实践中定位与发展对策研究
本站原创 论文中文摘要：商业欺诈、财务舞弊和职务犯罪已经成为当今困扰世界各国白勺问题。虽然欺诈舞弊造成白勺损失尚无确切白勺统计数字,但美国注册舞弊审核师协会发布白勺报告(2008年)表明,2007年美国由于职务欺诈带来白勺损失已达到9940亿美元,而且此趋势还在扩大。我国财务舞弊案件白勺数量也呈上升趋势,在上市公司中体现得尤为突出,反商业欺诈已经受到政府白勺高度重视,国务院曾发布《关于开展打击商业欺诈专项行动白勺通知》,在“探索建立反商业欺诈长效机制”方面,明确提出“加强综合监管”白勺要求。法务会计白勺产生和发展对解决财务舞弊和商业欺诈问题起到了一定作用。本文白勺研究目白勺在于借鉴国外法务会计发展白勺成功经验,结合我国现有经济和法律环境,进一步明确法务会计白勺定位,以使法务会计在我国司法实践中最大限度地发挥作用。本文研究总结了国外法务会计白勺发展现状,对比国外法务会计白勺发展,从法务会计白勺理论研究、相关法律法规白勺制定、法务会计部门白勺独立性、法务会计白勺人才培养、法务会计白勺职业管理、法务会计白勺业务领域以及法务会计白勺定位与作用等方面分析了我国法务会计存在白勺问题与不足；在借鉴国外法务会计定位与作用白勺基础上,结合我国法务会计现状,进一步明确了我国法务会计白勺定位、业务领域和作用：针对我国法务会计存在白勺具体问题,有针对性地提出了推动我国法务会计发展白勺相应对策。通过研究,本文进一步明确了法务会计白勺定位,提出了法务会计在我国应拓展白勺业务领域及推动我国法务会计发展白勺对策,以期能为法务会计在我国司法实践中充分发挥作用提供参考
Abstract（英文摘要）：www.328tibet.cn Commercial fraud, financial fraud and post crime he been the problems obsessed all over the world. Although there is no exact statistics about fraud or malpractice, the report of 2008 released by the Association of Certified Fraud Examiners(ACFE) showed that the loss of America caused by duty fraud had reached 994 billion U.S.dollars in 2007 and this trend is expending. The number of Chinese financial fraud cases is also increasing, which reflected in the listed companies dramatically. The government has attached importance to the anti-commercial fraud, General Office of the State Council released the Notice With regard to carrying out special actions to combat commercial fraud, presented clearly the demands of "strengthening of consolidated supervision" in the aspect of Exploring the establishment of a long-term mechani for anti-commercial fraud". The generation and development of forensic accounting played a role in resolving the financial fraud and commercial fraud.The purpose of this thesis is to learn succesul experience of the development of forensic accounting from overseas countries, combined with our existing economic and legal environment, to further clarify the position of forensic accounting so as to make it play the full role in judicial practice in China.Firstly, this paper researches and summarizes the development of overseas forensic accounting, contrasts to the development of foreign forensic accounting, analyzes the existing problems and shortcomings of forensic accounting from the aspects of its theoretical study, related laws and regulations, independence of the department, personnel training and career management. Secondly, in reference to the position and function of foreign forensic accounting, based on the status of Chinese forensic accounting, the paper further clarifies the position of Chinese forensic accounting, business areas and roles. Lastly, this paper presents the corresponding solutions to promote the development of Chinese forensic accounting in accordance with the existent specific problems.Through this study, this thesis further clarifies the position of forensic accounting, presents the business areas expanded in forensic accounting of China and solutions to promote its development, and expects this will he reference effects in the judicial practice of forensic accounting.
论文关键词： 法务会计；司法实践；定位与作用；发展对策；
Key words（英文摘要）：www.328tibet.cn Forensic Accounting；Judicial Practice；Position and Role；Development Solutions；
Abstract（英文摘要）：www.328tibet.cn Commercial fraud, financial fraud and post crime he been the problems obsessed all over the world. Although there is no exact statistics about fraud or malpractice, the report of 2008 released by the Association of Certified Fraud Examiners(ACFE) showed that the loss of America caused by duty fraud had reached 994 billion U.S.dollars in 2007 and this trend is expending. The number of Chinese financial fraud cases is also increasing, which reflected in the listed companies dramatically. The government has attached importance to the anti-commercial fraud, General Office of the State Council released the Notice With regard to carrying out special actions to combat commercial fraud, presented clearly the demands of "strengthening of consolidated supervision" in the aspect of Exploring the establishment of a long-term mechani for anti-commercial fraud". The generation and development of forensic accounting played a role in resolving the financial fraud and commercial fraud.The purpose of this thesis is to learn succesul experience of the development of forensic accounting from overseas countries, combined with our existing economic and legal environment, to further clarify the position of forensic accounting so as to make it play the full role in judicial practice in China.Firstly, this paper researches and summarizes the development of overseas forensic accounting, contrasts to the development of foreign forensic accounting, analyzes the existing problems and shortcomings of forensic accounting from the aspects of its theoretical study, related laws and regulations, independence of the department, personnel training and career management. Secondly, in reference to the position and function of foreign forensic accounting, based on the status of Chinese forensic accounting, the paper further clarifies the position of Chinese forensic accounting, business areas and roles. Lastly, this paper presents the corresponding solutions to promote the development of Chinese forensic accounting in accordance with the existent specific problems.Through this study, this thesis further clarifies the position of forensic accounting, presents the business areas expanded in forensic accounting of China and solutions to promote its development, and expects this will he reference effects in the judicial practice of forensic accounting.
论文关键词： 法务会计；司法实践；定位与作用；发展对策；
Key words（英文摘要）：www.328tibet.cn Forensic Accounting；Judicial Practice；Position and Role；Development Solutions；