本文關鍵詞：訴訟支持視角下的法務會計研究　出處：《首都經(jīng)濟貿易大學》2015年碩士論文　論文類型：學位論文

  更多相關文章： 法務會計 訴訟支持 損失計量

【摘要】：上個世紀的七十年代末期至八十年代初期,一些發(fā)達的資本主義國家出現(xiàn)了大量的儲蓄信貸丑聞和內部股票舞弊案,經(jīng)濟糾紛的形式呈現(xiàn)出多樣化和復雜化。政府為了加強對經(jīng)濟活動的監(jiān)管力度,頒布了許多會計制度和準則。在出現(xiàn)違反會計制度和會計準則等情形時,相關主體之間如果存在爭議,那么,通過法律途徑來解決問題,不失為一個有效的辦法。法務會計就是在這樣的背景下產生的。法務會計與一般財務會計有相同之處,但也有不同之處。法務會計不僅涉及會計領域,它還涉及法律領域,它是一個特殊的跨領域的結合體。我國對法務會計的研究始于上個世紀的九十年代中后期,目前尚處于初級階段。全球經(jīng)濟的高速發(fā)展給人們帶來了更多的財富,但是,復雜的經(jīng)濟糾紛也日益增多。如果通過訴訟的方式來解決彼此的爭議,當事人通常會涉及到分析財務證據(jù)等與財會知識密切相關的工作。面對復雜的案情,當事人及其聘請的具有單一專業(yè)的律師或會計師都難以應對,這嚴重影響了訴訟的效率,也不利于保護當事人的權益。因此,有必要聘請法務會計參與到更多的訴訟中。本文以訴訟支持視角探討法務會計的相關理論和實務問題。第一,介紹了關于訴訟支持法務會計的研究背景、研究動機、研究范圍、研究方法、研究意義及創(chuàng)新點等。第二,闡述了訴訟支持法務會計的產生、特點、工作流程、功能及技術方法。第三,分析了實踐中常用的損失計量方法,論述了美國虛假陳述損害賠償計算方法對我國的借鑒意義。第四,總結和分析了我國訴訟支持法務會計存在的問題及其原因,提出了相應的完善建議。第五,對被稱為中國證券市場“中小企業(yè)板欺詐上市民事賠償訴訟第一案”的綠大地案作案例分析,進一步驗證了法務會計在訴訟支持中的重要作用。
[Abstract]:From the end of 70s to the beginning of 80s in 0th century, a large number of savings and credit scandals and internal stock fraud occurred in some developed capitalist countries. The forms of economic disputes are diversified and complicated. In order to strengthen the supervision of economic activities, the government has promulgated many accounting systems and standards. If there is a dispute between the relevant subjects, then through the legal means to solve the problem. Forensic accounting is produced in this context. Forensic accounting and general financial accounting have similarities, but there are also differences. Forensic accounting is not only involved in the field of accounting. It also involves the field of law, which is a special cross-domain combination. The study of forensic accounting in China began in the middle and late period of 90s on 0th century. The rapid development of the global economy has brought people more wealth, but complex economic disputes are also increasing. The parties involved in the analysis of financial evidence and other work closely related to accounting knowledge. Faced with complex cases, the parties and their hired lawyers or accountants with a single profession are difficult to deal with. This seriously affects the efficiency of litigation, and is not conducive to the protection of the rights and interests of the parties. It is necessary to hire forensic accounting to participate in more litigation. This paper discusses the relevant theoretical and practical issues of forensic accounting from the perspective of litigation support. First, it introduces the research background of litigation supporting forensic accounting. Research motivation, research scope, research methods, research significance and innovation. Second, elaborated litigation support forensic accounting generation, characteristics, work processes, functions and technical methods. Third. This paper analyzes on the methods of loss measurement commonly used in practice, and discusses the significance of calculating the damages of false statements in the United States to our country. 4th. This paper summarizes and analyzes the existing problems and causes of litigation supporting forensic accounting in China, and puts forward corresponding suggestions for perfection. 5th. This paper makes a case study on the Green Land case, which is called "the first case of Civil compensation Litigation for Fraud and listing of small and Medium-sized Enterprises' Board" in China's securities market, and further verifies the important role of forensic accounting in the support of litigation.
【學位授予單位】：首都經(jīng)濟貿易大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：D918.95

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本文編號：1435108