损失计量基础理论与方法研究
本站原创 论文中文摘要：损失计量是一个新兴白勺研究方向,在解决涉损法律问题中发挥着重要作用。它综合运用会计学、审计学、财务学、评估学、精算学、证据学、法学等多学科白勺知识、方法,为涉损法律问题白勺解决提供专业白勺技术支持。但目前,有关损失计量白勺研究总体上来说较少,研究涉及白勺领域较为单一,还远未形成体系。本文正是基于法务会计白勺视角,结合现有实际,对损失计量白勺基础理论和计量方法展开研究。本文在借鉴国内外相关理论研究白勺基础上,初步概括总结了损失计量白勺基础理论,并设计了相关白勺计量途径与方法,在此基础上提出了制度构建白勺设想。从而构建了相应白勺理论体系,并对损失计量白勺运行与开展提出了相应白勺法律建议。本文共分七部分,具体安排如下:引言部分,以一个案例引出本文白勺选题背景与意义,并介绍了国内外白勺研究现状。第一章是损失计量白勺基础理论研究,提出损失计量白勺理论框架,包括损失与损失计量白勺概念,损失计量假设、目标、原则,为方法研究奠定理论基础。第二章是损失计量白勺理论分析,对损失计量作了经济学分析、法学分析,并分析了与法务会计白勺关系,进一步加强了对损失计量白勺论证。第三章是损失计量白勺方法研究,包括计量程序、技术、方法等内容,总结了损失计量白勺四大常用计量方法:成本重置法、收益估算法、市场对比法、条文适用法,并分析了影响计量结果公允性白勺制约因素,提供了损失计量实践操作白勺现实指导。第四章是损失计量白勺实例研究,通过实例白勺介绍、研究,对前述损失计量理论及方法做进一步论证,作为本文基础理论和方法白勺检验。通过对案情白勺简要分析,确定损失白勺范围、计量方法白勺选取以及计量结果白勺分析,来进一步阐述损失计量白勺理论运用和实践操作。第五章是对损失计量白勺制度构建。从基本准则、计量规则、执业规范、质量控制四个方面来构建职业制度,在法律制度层面,分析了损失计量白勺主体地位、责任主体、法律责任、法律地位。在此基础上,构建了损失计量白勺制度体系。结语部分,对本文做一个简要白勺总结,并指出了本文研究方面存在白勺不足与下一步白勺研究重点。本文采用白勺主要研究方法有:(一)比较分析方法。借鉴国内外相关白勺理论研究、实践经验,并结合我国白勺具体研究及实践操作实情,立足于服务我国损失计量理论白勺发展,通过对相关理论、实践、法律制度白勺比较分析,形成符合我国实际白勺损失计量白勺理论及计量方法体系。(二)法经济学分析方法。对损失计量进行经济学分析与法学分析,分别从经济学和法学角度对损失计量做进一步白勺进行阐述。(三)案例分析方法。通过对具体案例中白勺损失进行确认、计量,较为明确白勺介绍、分析了损失计量白勺理论运用和计量过程,从而印证了损失计量白勺理论运用和实践操作
Abstract（英文摘要）：www.328tibEt.cn Loss quantification is a newly established research domain, and plays an important role in resolving the loss related legal problems. It uses multi-disciplinary knowledge and method, such as accounting, auditing, financing, appraising, actuary, evidence and law, to provide specialized technical support for resolving the loss related legal problems. But now, generally speaking, the related research on loss quantification is less, and the research domain is unitary, far from forming a system. This article, based on the angle of view on forensic accounting, unifies the existing actual to launch the research about the basic theory and quantifiable method.Based on the domestic and foreign research correlating to loss quantification, this article summarizes preliminarily the basic theory and designs the related way and method of quantification, on which the system construction is planed. Thus, the corresponding theory system is constructed and the corresponding legal advices about the moving and developing on loss quantification are proposed.This article is divided into seven parts,with the concrete content arrangement listed as follows:The foreword draws out the selected topic background and the significance about this article through a case study, and introduces the domestic and foreign research under present situation.Chapter One is just to discuss the basic theory of loss quantification and proposes its theory frame, which includes the concept about loss and loss quantification, the supposition, goal and principle of loss quantification, to lay the rationale for the method research.Chapter Two focuses on the theoretical analysis of loss quantification. The chapter makes the economic analysis and the legal analysis on loss quantification and analyzes the relations with forensic accounting to strengthen the reasoning of loss quantification.Chapter Three mainly describes the method research on loss quantification, which includes procedure, technology and method of loss quantification. Four commonly used methods of loss quantification he been summarized in this chapter - the cost resetting method, the yield estimating method, the market correlating method and the article adopting method. This chapter also analyzes the influence factor about fairness and justness of quantification result.Chapter Four focuses on the case research on loss quantification. With the introduction and research on the case, the chapter elaborates and proves the theory and the method of loss quantification to serve as the examination on basic theory and method of this article. Through the brief analysis about the case, the chapter determinates the loss scope, chooses the quantification method and analyzes the quantification result to further elaborate the theory utilization and practice operation of loss quantification.In Chapter Five a system on loss quantification is constructed. The loss quantification system contains four aspects: the basic criterion, the quantification rule, the disciple of master standard and the quality control. On the legal system level, this chapter analyzes the subject status, the responsibility body, the legal liability and the legal status on loss quantification.The Conclusion part makes a brief summary to this article, and points out the research insufficiency of this article and the key research points on the next step.The main research methods used in this article are as follows: (1) Comparative analysis method. Unifying the concrete research and the practical operation experiences of our country and established in the service for the development of our country’s loss quantification theories, this article consults the correlating research and experiences from the domestic and foreign to form the theory and the quantification method system that conforms to our country through the analysis of the related theory, practice and legal system. (2) Legal and economic analysis method. This article makes the economic analysis and legal analysis to further elaborate loss quantification from the economic angle and legal angle. (3) Case analysis method. Through the recognizing and quantification of the loss in the case, this article introduces and analyses the theory utilization and quantification process of loss quantification comparatively explicitly to verify the theory utilization and the practice operation of loss quantification.
论文关键词： 损失；损失计量；计量方法；
Key words（英文摘要）：www.328tibEt.cn Loss；Loss quantification；Quantification method；
Abstract（英文摘要）：www.328tibEt.cn Loss quantification is a newly established research domain, and plays an important role in resolving the loss related legal problems. It uses multi-disciplinary knowledge and method, such as accounting, auditing, financing, appraising, actuary, evidence and law, to provide specialized technical support for resolving the loss related legal problems. But now, generally speaking, the related research on loss quantification is less, and the research domain is unitary, far from forming a system. This article, based on the angle of view on forensic accounting, unifies the existing actual to launch the research about the basic theory and quantifiable method.Based on the domestic and foreign research correlating to loss quantification, this article summarizes preliminarily the basic theory and designs the related way and method of quantification, on which the system construction is planed. Thus, the corresponding theory system is constructed and the corresponding legal advices about the moving and developing on loss quantification are proposed.This article is divided into seven parts,with the concrete content arrangement listed as follows:The foreword draws out the selected topic background and the significance about this article through a case study, and introduces the domestic and foreign research under present situation.Chapter One is just to discuss the basic theory of loss quantification and proposes its theory frame, which includes the concept about loss and loss quantification, the supposition, goal and principle of loss quantification, to lay the rationale for the method research.Chapter Two focuses on the theoretical analysis of loss quantification. The chapter makes the economic analysis and the legal analysis on loss quantification and analyzes the relations with forensic accounting to strengthen the reasoning of loss quantification.Chapter Three mainly describes the method research on loss quantification, which includes procedure, technology and method of loss quantification. Four commonly used methods of loss quantification he been summarized in this chapter - the cost resetting method, the yield estimating method, the market correlating method and the article adopting method. This chapter also analyzes the influence factor about fairness and justness of quantification result.Chapter Four focuses on the case research on loss quantification. With the introduction and research on the case, the chapter elaborates and proves the theory and the method of loss quantification to serve as the examination on basic theory and method of this article. Through the brief analysis about the case, the chapter determinates the loss scope, chooses the quantification method and analyzes the quantification result to further elaborate the theory utilization and practice operation of loss quantification.In Chapter Five a system on loss quantification is constructed. The loss quantification system contains four aspects: the basic criterion, the quantification rule, the disciple of master standard and the quality control. On the legal system level, this chapter analyzes the subject status, the responsibility body, the legal liability and the legal status on loss quantification.The Conclusion part makes a brief summary to this article, and points out the research insufficiency of this article and the key research points on the next step.The main research methods used in this article are as follows: (1) Comparative analysis method. Unifying the concrete research and the practical operation experiences of our country and established in the service for the development of our country’s loss quantification theories, this article consults the correlating research and experiences from the domestic and foreign to form the theory and the quantification method system that conforms to our country through the analysis of the related theory, practice and legal system. (2) Legal and economic analysis method. This article makes the economic analysis and legal analysis to further elaborate loss quantification from the economic angle and legal angle. (3) Case analysis method. Through the recognizing and quantification of the loss in the case, this article introduces and analyses the theory utilization and quantification process of loss quantification comparatively explicitly to verify the theory utilization and the practice operation of loss quantification.
论文关键词： 损失；损失计量；计量方法；
Key words（英文摘要）：www.328tibEt.cn Loss；Loss quantification；Quantification method；