本文關(guān)鍵詞： 法務(wù)會(huì)計(jì) 經(jīng)濟(jì)糾紛 訴訟支持 損失計(jì)量 舞弊與揭露 法務(wù)會(huì)計(jì)制度完善　出處：《遼寧師范大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近十幾年來，世通，泰科，銀廣廈，安德發(fā)，鄭百文等全球超豪華頂級(jí)企業(yè)的財(cái)務(wù)舞弊事件不約而同地相繼發(fā)生并被不斷曝光與公眾眼前。這發(fā)生的一切不僅僅使世人感到膛目結(jié)舌，更是對(duì)世界經(jīng)濟(jì)與金融領(lǐng)域產(chǎn)生了極其惡劣不可估量的影響。與此同時(shí)，作為上市公司財(cái)務(wù)報(bào)告客觀性依據(jù)的審計(jì)報(bào)告的準(zhǔn)確性與真實(shí)性也受到了社會(huì)公眾越來越多的質(zhì)疑。面對(duì)如今如此頻繁多發(fā)的上市公司及企業(yè)的財(cái)務(wù)信息造假，在相應(yīng)的經(jīng)濟(jì)訴訟中由于司法人員與律師由于受到自身專業(yè)領(lǐng)域的限制而望塵莫及，不置可否。因此，，社會(huì)對(duì)于既熟練精通財(cái)務(wù)專業(yè)領(lǐng)域知識(shí)同時(shí)又了解法律法規(guī)常識(shí)及法律訴訟程序的需求便催生出了法務(wù)會(huì)計(jì)這一新興行業(yè)的產(chǎn)生與發(fā)展。法務(wù)會(huì)計(jì)作為新世紀(jì)極有前途的新型行業(yè)，創(chuàng)造性地成功解決了會(huì)計(jì)與法律之間專業(yè)交叉的盲點(diǎn)問題，使財(cái)務(wù)專業(yè)知識(shí)與法律程序完美的結(jié)合，為經(jīng)濟(jì)糾紛案件的解決提供了有力的支持。這對(duì)以目前正處于經(jīng)濟(jì)與產(chǎn)業(yè)結(jié)構(gòu)轉(zhuǎn)型期，經(jīng)濟(jì)事件多元化，犯罪趨勢(shì)與模式增加的我國(guó)來說無一不是一件雪中送炭的好事，為我國(guó)的經(jīng)濟(jì)發(fā)展起到了保駕護(hù)航的積極作用與有益影響。 法務(wù)會(huì)計(jì)最初產(chǎn)生并創(chuàng)立于上世紀(jì)70年代末的美國(guó)，目的在于解決日常經(jīng)濟(jì)生活中因?yàn)槲璞着c欺詐所引起的經(jīng)濟(jì)糾紛訴訟過程中的實(shí)務(wù)性問題。其特點(diǎn)在于完美地將會(huì)計(jì)，審計(jì)，法學(xué)等多門獨(dú)立學(xué)科的知識(shí)，程序與方法合理的融為一體，不僅具備了這些學(xué)科的優(yōu)良傳統(tǒng)，又創(chuàng)生出了自己獨(dú)有的學(xué)科體系。至今為止，法務(wù)會(huì)計(jì)通過在實(shí)踐中的不斷摸索已經(jīng)形成了調(diào)查性法務(wù)會(huì)計(jì)與訴訟支持性法務(wù)會(huì)計(jì)兩個(gè)部分，相輔相成，相互支持形成一個(gè)統(tǒng)一體�？紤]到我國(guó)引入法務(wù)會(huì)計(jì)這門新興學(xué)科的時(shí)間還比較晚，并且在理論研究領(lǐng)域也處于剛剛起步階段，距離形成有我國(guó)特色的法務(wù)會(huì)計(jì)理論與應(yīng)用體系還有一段路要走，同時(shí)目前國(guó)內(nèi)相關(guān)專家學(xué)者對(duì)法務(wù)會(huì)計(jì)這一領(lǐng)域的理論與實(shí)踐方面的問題還存在分歧與異義，未能達(dá)成共識(shí)，而社會(huì)對(duì)這一新興行業(yè)的客觀需求卻與日俱增這一矛盾出發(fā)，對(duì)法務(wù)會(huì)計(jì)在我國(guó)發(fā)展的進(jìn)一步探索與研究就顯得至關(guān)重要。這不僅可以使我國(guó)會(huì)計(jì)理論與制度更加趨于完善，更重要的是可以為我國(guó)經(jīng)濟(jì)發(fā)展與社會(huì)主義建設(shè)提供重要的支持與推動(dòng)。
[Abstract]:In the past ten years, WorldCom, Tyco, Silver Guangxia, Anderfa. The financial fraud of the world's super luxury companies such as Zheng Baiwen happened one after another and was constantly exposed to the public. At the same time, it has had an extremely bad and incalculable impact on the world economy and finance. The accuracy and authenticity of the audit report, which is the objective basis of the financial reports of listed companies, has been questioned more and more by the public. Faced with the frequent and frequent financial information fraud of listed companies and enterprises. In the corresponding economic proceedings due to the judiciary and lawyers because of their own professional field of limitations and can not be met with confidence. The need for the society to be proficient in the field of financial science and at the same time to understand the common sense of laws and regulations and the legal procedure has spawned the emergence and development of the new profession of forensic accounting, which is regarded as a new century. A promising new industry. It has solved the blind spot problem of the professional intersection between accounting and law creatively, and has made the perfect combination of the professional knowledge of finance and the legal procedure. It provides a strong support for the settlement of economic disputes, which is now in the economic and industrial structure transition, economic events diversification. The increasing trend and pattern of crime in our country is not a good thing to send charcoal in time, which has played a positive role and a beneficial impact on the economic development of our country. Forensic accounting was first created and founded in the United States at the end of -30s. The purpose is to solve the practical problems in the process of litigation of economic disputes caused by fraud and fraud in daily economic life. Its characteristics lie in the perfect knowledge of many independent disciplines such as accounting, auditing, law and so on. The reasonable integration of procedures and methods not only has the fine tradition of these disciplines, but also created its own unique discipline system. So far. Forensic accounting has formed investigative forensic accounting and litigation supportive forensic accounting through continuous exploration in practice, which complement each other. Mutual support to form a unity. Considering that the introduction of forensic accounting in China is still relatively late, and in the field of theoretical research is just in its infancy. There is still a long way to go to form the theory and application system of forensic accounting with Chinese characteristics. At the same time, there are still differences and disambiguities on the theoretical and practical problems in the field of forensic accounting in China. No consensus can be reached, but the society's objective demand for this new industry is growing with each passing day, starting from this contradiction. It is very important to further explore and study the development of forensic accounting in China, which can not only make our accounting theory and system more perfect. More importantly, it can provide important support and impetus for China's economic development and socialist construction.
【學(xué)位授予單位】：遼寧師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F234

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 趙如蘭,戴建宏;對(duì)司法會(huì)計(jì)幾個(gè)問題的思考[J];財(cái)經(jīng)科學(xué);2001年S2期

2 陳孝;法務(wù)會(huì)計(jì):理論結(jié)構(gòu)、起因、思考[J];財(cái)經(jīng)科學(xué);2003年S1期

3 蓋地;適應(yīng)21世紀(jì)的會(huì)計(jì)人才──法務(wù)會(huì)計(jì)[J];財(cái)會(huì)通訊;1999年05期

4 張?zhí)K彤;;法務(wù)會(huì)計(jì)的要素淺析[J];財(cái)會(huì)通訊;2005年12期

5 遲旭升;劉彬;;法務(wù)會(huì)計(jì)問題研究[J];東北財(cái)經(jīng)大學(xué)學(xué)報(bào);2008年05期

6 陳海鷹;朱衛(wèi)明;葉建平;;泄露內(nèi)幕信息罪、內(nèi)幕交易罪的若干問題探析——由“杭蕭鋼構(gòu)案”展開[J];法治研究;2008年03期

7 姜麗萍;關(guān)于會(huì)計(jì)新領(lǐng)域——法務(wù)會(huì)計(jì)的探索[J];北方經(jīng)貿(mào);2004年06期

8 戴德明,周華;法務(wù)會(huì)計(jì)若干基本問題研究[J];貴州財(cái)經(jīng)學(xué)院學(xué)報(bào);2001年03期

9 譚立;法律與會(huì)計(jì)的中間橋梁:法務(wù)會(huì)計(jì)師[J];河南金融管理干部學(xué)院學(xué)報(bào);2005年04期

10 李若山,譚菊芳,葉奕明,洪劍峭;論國(guó)際法務(wù)會(huì)計(jì)的需求與供給──兼論法務(wù)會(huì)計(jì)與新《會(huì)計(jì)法》的關(guān)系[J];會(huì)計(jì)研究;2000年11期

本文編號(hào)：1471214