本文選題：法務(wù)會計(jì) + 訴訟支持　； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文

【摘要】：隨著經(jīng)濟(jì)的發(fā)展和社會公眾法律意識的增強(qiáng)，會計(jì)學(xué)產(chǎn)生了新的分支——法務(wù)會計(jì)，它是會計(jì)學(xué)和法學(xué)的交叉學(xué)科。從司法實(shí)踐來看，法務(wù)會計(jì)及其訴訟支持在經(jīng)濟(jì)社會中發(fā)揮著越來越重要的作用。20世紀(jì)70年代末，法務(wù)會計(jì)開始出現(xiàn)在美國，，并且成為了美國最熱門的職業(yè)。直到20世紀(jì)末，我國才開始了對法務(wù)會計(jì)的研究，目前尚處于初級階段。法務(wù)會計(jì)包括會計(jì)調(diào)查和訴訟支持兩大內(nèi)容。其中訴訟支持指的是在訴訟案件進(jìn)行的過程中，法務(wù)會計(jì)專家提供的專業(yè)性服務(wù)。目前，我國經(jīng)濟(jì)案件日益復(fù)雜，涉案金額越來越大，加之財(cái)務(wù)證據(jù)獲取難度較大及當(dāng)事人對訴訟效率的追求，法務(wù)會計(jì)及其訴訟支持在我國的發(fā)展和應(yīng)用也體現(xiàn)了極大的合理性和必要性。因此，本論文以法務(wù)會計(jì)及其訴訟支持為主要內(nèi)容展開研究。 文章分為理論部分和實(shí)證部分。理論部分分別從法務(wù)會計(jì)和訴訟支持兩部分進(jìn)行闡述，包括法務(wù)會計(jì)的內(nèi)涵、法務(wù)會計(jì)與司法會計(jì)的聯(lián)系與區(qū)別、法務(wù)會計(jì)在我國的必要性及適用性；訴訟支持的內(nèi)涵、理論基礎(chǔ)、業(yè)務(wù)類型和供需狀況等。本文的實(shí)證部分包括案例分析和調(diào)查問卷分析兩種形式。案例分析以安然事件和我國大唐電信證券虛假陳述賠償糾紛案為例，對法務(wù)會計(jì)訴訟支持在經(jīng)濟(jì)案件中的應(yīng)用進(jìn)行了深入分析。另外還設(shè)計(jì)了《法務(wù)會計(jì)調(diào)查問卷》，發(fā)放并回收進(jìn)行統(tǒng)計(jì)分析，以對本地區(qū)法務(wù)會計(jì)及其訴訟支持的應(yīng)用現(xiàn)狀有個(gè)大致了解。最后，結(jié)合案例分析和調(diào)查問卷分析結(jié)果，總結(jié)出我國法務(wù)會計(jì)及其訴訟支持發(fā)展中存在的諸多問題并給出相應(yīng)的建議。
[Abstract]:With the development of economy and the enhancement of the public's legal consciousness, accounting has produced a new branch-forensic accounting, which is an interdisciplinary subject between accounting and law. From the judicial practice point of view, forensic accounting and its litigation support play a more and more important role in the economic society. At the end of 1970s, forensic accounting began to appear in the United States and became the most popular profession in the United States. Until the end of the 20th century, China began to study forensic accounting, which is still in the primary stage. Forensic accounting includes accounting investigation and litigation support. Litigation support refers to the professional services provided by forensic accounting experts in the course of litigation. At present, the economic cases in our country are becoming more and more complicated, and the amount of money involved is increasing. In addition, it is more difficult to obtain financial evidence and the parties pursue the efficiency of litigation. The development and application of forensic accounting and its litigation support in China also reflect the great rationality and necessity. Therefore, this thesis focuses on forensic accounting and litigation support. The article is divided into theoretical part and empirical part. The theoretical part is elaborated from the two parts of forensic accounting and litigation support, including the connotation of forensic accounting, the connection and difference between forensic accounting and judicial accounting, the necessity and applicability of forensic accounting in China, the connotation of litigation support. Theoretical basis, business types and supply and demand conditions. The empirical part of this paper includes two forms: case analysis and questionnaire analysis. Taking Enron incident and China Datang Telecom Securities false statement compensation dispute case as examples, the application of forensic accounting litigation support in economic cases is deeply analyzed. In addition, the questionnaire of Forensic Accounting is designed, distributed and recovered for statistical analysis, in order to have a general understanding of the application of forensic accounting and its litigation support in this area. Finally, combined with the case analysis and questionnaire analysis, this paper summarizes the problems existing in the development of forensic accounting and litigation support in China, and gives some corresponding suggestions.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F234;D922.26

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