本文選題：法務(wù)會(huì)計(jì) + 會(huì)計(jì)鑒定人　； 參考：《江西財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：隨著人類社會(huì)的發(fā)展進(jìn)步，特別是以信息技術(shù)為主要標(biāo)志的第三次科技革命在世界范圍內(nèi)興起，人們對(duì)經(jīng)濟(jì)活動(dòng)的探索不斷深化，經(jīng)濟(jì)交易形式日趨復(fù)雜，涉及財(cái)務(wù)方面的經(jīng)濟(jì)犯罪及糾紛屢見不鮮。由于此類案件所涉及的經(jīng)濟(jì)、會(huì)計(jì)、審計(jì)、財(cái)務(wù)等方面的專業(yè)知識(shí)超出了法官及訴訟律師的經(jīng)驗(yàn)范圍，此時(shí)一個(gè)擁有財(cái)務(wù)會(huì)計(jì)等方面專長，了解相關(guān)法律法規(guī)，能對(duì)涉案事件進(jìn)行檢驗(yàn)，并出具客觀公正鑒定結(jié)論的會(huì)計(jì)鑒定人便顯得彌足珍貴。同時(shí)，我國會(huì)計(jì)鑒定人資質(zhì)管理制度的不斷發(fā)展和完善也是目前我國司法鑒定改革的重點(diǎn)。然而縱觀我國現(xiàn)行的法律法規(guī)，關(guān)于會(huì)計(jì)鑒定人資質(zhì)的條文難覓蹤影，甚至相關(guān)的理論研究文獻(xiàn)也是寥寥無幾。因此，本文通過文獻(xiàn)研究，初步總結(jié)了我國現(xiàn)行會(huì)計(jì)鑒定人資質(zhì)及其管理制度的概念，歸納了我國會(huì)計(jì)鑒定人資質(zhì)管理制度中存在的缺陷及其產(chǎn)生的原因，同時(shí)比較并借鑒了國外經(jīng)驗(yàn)，試圖摸索出一個(gè)較為科學(xué)合理的解決之道，，以期促進(jìn)會(huì)計(jì)鑒定業(yè)務(wù)健康發(fā)展。 本文首先從司法鑒定、司法會(huì)計(jì)鑒定、鑒定人資質(zhì)、鑒定人資質(zhì)管理的法律解釋入手，結(jié)合實(shí)務(wù)工作中會(huì)計(jì)鑒定人應(yīng)具備的條件，演繹得出司法會(huì)計(jì)鑒定人、會(huì)計(jì)鑒定人資質(zhì)、會(huì)計(jì)鑒定人資質(zhì)管理制度的概念。其次，在對(duì)比會(huì)計(jì)鑒定人資質(zhì)及其管理制度的概念的前提下，本文分析了我國目前會(huì)計(jì)鑒定人資質(zhì)管理制度中存在的問題并對(duì)其原因進(jìn)行挖掘、匯總。接下來本文收集了大量法務(wù)會(huì)計(jì)專家證人與會(huì)計(jì)鑒定人資質(zhì)管理制度的國外文獻(xiàn)，通過對(duì)比分析，歸納出值得我國借鑒的經(jīng)驗(yàn)。最后，本文在借鑒國外經(jīng)驗(yàn)和結(jié)合我國具體實(shí)際的基礎(chǔ)上提出完善我國會(huì)計(jì)鑒定人資質(zhì)管理制度的相關(guān)建議，并指出本文存在的不足。 在研究方法上，本文以文獻(xiàn)研究法為主，輔以比較研究法和演繹法。本文通過對(duì)國內(nèi)外文獻(xiàn)的大量研讀，以司法鑒定法律條文及相關(guān)司法解釋為出發(fā)點(diǎn)，演繹得出會(huì)計(jì)鑒定人資質(zhì)及會(huì)計(jì)鑒定人資質(zhì)管理制度的概念；隨后本文通過對(duì)司法鑒定案件及其訴訟現(xiàn)實(shí)進(jìn)行分析，歸納出我國司法會(huì)計(jì)鑒定人資質(zhì)管理實(shí)踐上的問題及原因；最后本文以會(huì)計(jì)、審計(jì)、財(cái)務(wù)管理理論為出發(fā)點(diǎn)，通過比較兩大法系國家中法務(wù)會(huì)計(jì)專家證人資質(zhì)及會(huì)計(jì)鑒定人資質(zhì)的發(fā)展現(xiàn)狀和趨勢(shì)，設(shè)計(jì)出會(huì)計(jì)鑒定人資質(zhì)管理制度的框架，旨在彌補(bǔ)我國會(huì)計(jì)鑒定人資質(zhì)管理司法體制在理論和實(shí)踐上的不足，并為司法會(huì)計(jì)鑒定業(yè)務(wù)的發(fā)展貢獻(xiàn)綿薄之力。 本文第一部分為引言，闡明了文章的研究背景與選題意義，對(duì)國內(nèi)外理論研究現(xiàn)狀進(jìn)行了文獻(xiàn)綜述，提出了研究的具體思路和方法；本文第二部分為會(huì)計(jì)鑒定人資質(zhì)管理制度理論概述，闡明了會(huì)計(jì)鑒定人、會(huì)計(jì)鑒定人資質(zhì)與會(huì)計(jì)鑒定人資質(zhì)管理制度的概念；本文第三部分對(duì)目前我國會(huì)計(jì)鑒定人資質(zhì)管理制度存在的問題和原因進(jìn)行了系統(tǒng)的分析和匯總；本文第四部分則是對(duì)國外法務(wù)會(huì)計(jì)專家證人及鑒定人資質(zhì)管理制度中的有益經(jīng)驗(yàn)進(jìn)行匯總；在借鑒國外先進(jìn)經(jīng)驗(yàn)的基礎(chǔ)上，本文第五部分對(duì)第三部分歸納出的問題提出了相應(yīng)建議；最后本文對(duì)上述論述進(jìn)行總結(jié)并指出研究過程中的不足。 本文主要研究結(jié)論如下： （1）對(duì)現(xiàn)行的法律法規(guī)中與鑒定人資質(zhì)及鑒定人資質(zhì)管理制度相關(guān)的條文進(jìn)行了梳理、總結(jié)和評(píng)述，運(yùn)用演繹的方法對(duì)目前理論和實(shí)務(wù)界尚未權(quán)威定義的會(huì)計(jì)鑒定人資質(zhì)及會(huì)計(jì)鑒定人資質(zhì)管理制度進(jìn)行了描述。 （2）本文從我國司法鑒定及司法會(huì)計(jì)鑒定現(xiàn)行法律、法規(guī)及其實(shí)務(wù)出發(fā)，較為全面地分析了司法鑒定業(yè)務(wù)，特別是會(huì)計(jì)鑒定業(yè)務(wù)的發(fā)展現(xiàn)狀，歸納出當(dāng)前會(huì)計(jì)鑒定人資質(zhì)管理制度中存在著人才缺乏、權(quán)威資質(zhì)考試缺位、法律制度不完善等問題，并找出產(chǎn)生這些問題的原因。 （3）本文對(duì)比了英美法系國家和大陸法系國家做法上的差異，發(fā)現(xiàn)近些年來兩大法系國家在專家證人、鑒定人資質(zhì)管理上有逐步融合的趨勢(shì)，并對(duì)兩大法系國家在法務(wù)會(huì)計(jì)人員及會(huì)計(jì)鑒定人資質(zhì)管理上的亮點(diǎn)進(jìn)行系統(tǒng)歸納，以期促進(jìn)我國會(huì)計(jì)鑒定人管理實(shí)踐的發(fā)展。 （4）在對(duì)國外法務(wù)會(huì)計(jì)專家證人、會(huì)計(jì)鑒定人資質(zhì)管理制度進(jìn)行分析和借鑒的基礎(chǔ)上，本文對(duì)我國會(huì)計(jì)鑒定人實(shí)踐中產(chǎn)生的問題提出了相應(yīng)對(duì)策，為會(huì)計(jì)鑒定人資質(zhì)管理制度的發(fā)展提供了較為可行的策略，具有較強(qiáng)的現(xiàn)實(shí)意義。 本文的創(chuàng)新點(diǎn)是擴(kuò)展了會(huì)計(jì)鑒定人資質(zhì)及會(huì)計(jì)鑒定人資質(zhì)管理的概念，同時(shí)提出了構(gòu)建會(huì)計(jì)鑒定人資質(zhì)管理制度的具體措施，并對(duì)會(huì)計(jì)鑒定人資質(zhì)進(jìn)行了細(xì)分。
[Abstract]:With the development and progress of human society, especially the third scientific and technological revolution, which is the main symbol of information technology, is rising in the world, the exploration of economic activities is deepening, the form of economic transaction is becoming more and more complex, and the economic crimes and disputes involving financial aspects are common. In addition, the professional knowledge of finance is beyond the scope of the experience of the judge and the litigation lawyer. At this time, an accountant who has expertise in financial accounting and other aspects, understand the relevant laws and regulations, can test the cases involved in the case, and issue an objective and impartial appraisal conclusion is very precious. At the same time, the qualification management system of China's accounting Appraisers The continuous development and perfection of the degree is also the focus of the reform of judicial authentication in our country. However, in view of the current laws and regulations in our country, the provisions on the qualification of accountants are difficult to find, and even the relevant theoretical research literature is very few. The concept of its management system summarizes the defects and causes of the accounting appraisers' qualification management system in China. At the same time, it compares and draws lessons from foreign experience and tries to find out a more scientific and reasonable solution to promote the healthy development of the accounting appraisal business.
This paper begins with judicial identification, judicial accounting identification, qualification of appraisers, and the legal interpretation of qualification management of appraisers, and deducts the concept of judicial accounting appraiser, accountant appraiser qualification, accounting appraiser's qualification management system in combination with the conditions of accounting appraisers in practical work. Secondly, it compares the qualification of accounting appraisers. On the premise of the concept of the management system, this paper analyzes the existing problems in the qualification management system of the accounting appraisers in our country and excavate its reasons. Then this article collects a large number of foreign documents of the qualification management system of forensic accounting expert witnesses and accounting appraisers. Through comparative analysis, we conclude that it is worth our country. In the end, this paper puts forward some suggestions on improving the qualification management system of Chinese accounting appraisers on the basis of foreign experience and the concrete reality of our country, and points out the shortcomings of this article.
In the method of research, this article is based on the literature research method, supplemented by comparative study and deductive method. This article deducts the concept of accounting appraiser qualification and accounting appraiser management system through a large number of studies at home and abroad and the legal provisions of judicial expertise and relevant judicial interpretations. The identification case and its litigation reality are analyzed, and the problems and reasons are summed up in the practice of the qualification management of judicial accounting appraisers in China. In the end, based on the accounting, audit, and financial management theory, the development status and trend of the qualification of forensic accounting experts and the qualification of accounting appraisers in the two legal system countries are compared. The framework of the accounting appraiser's qualification management system aims to make up for the deficiencies in the theory and practice of the qualification management system of accounting appraisers in China, and to contribute to the development of the judicial accounting identification business.
The first part of this article is the introduction, which clarifies the background of the research and the significance of the topic, summarizes the current status of the theoretical research at home and abroad, and puts forward the concrete ideas and methods of the research. The second part of this article is a summary of the theory of the qualification management system of the accounting appraisers, and clarifies the appraisers, the qualification of the accountants and the accountants. The concept of qualification management system; the third part of this article is a systematic analysis and summary of the existing problems and reasons for the current accounting appraisers' qualification management system in China; the fourth part of the paper is a summary of the useful experience in the foreign forensic accounting expert witness and the appraiser's qualification management system; it is used for reference to the advanced foreign countries. On the basis of experience, the fifth part of this paper puts forward some suggestions for the third part of the problem. Finally, this paper summarizes the above discussion and points out the shortcomings in the study.
The main conclusions of this paper are as follows:
(1) the articles in the current laws and regulations related to the qualification of the appraiser and the qualification management system of the appraiser are reviewed, summarized and reviewed, and a deductive method is used to describe the qualification of accounting appraisers and the qualification management system of accounting appraisers which are not yet authoritative in theory and practice.
(2) from the current laws, regulations and practice of identification of judicial identification and judicial accounting in our country, this paper makes a comprehensive analysis of the current situation of judicial identification business, especially the development of accounting identification business, and concludes that there are lack of talent, lack of authority qualification examination and imperfect legal system in the current accounting appraiser's qualification management system. The problem, and find out the causes of these problems.
(3) this article contrasts the differences between the countries of the Anglo American legal system and the countries of the continental law system, and finds that in recent years, there has been a trend of gradual convergence between the expert witness and the qualification management of the two major legal system countries, and a systematic induction of the bright spots in the management of forensic accountants and accounting appraisers in the two legal system countries in order to promote me. The development of the management practice of national accounting appraisers.
(4) on the basis of the analysis and reference of the foreign forensic accounting expert witness and the accounting appraiser's qualification management system, this paper puts forward the corresponding countermeasures to the problems produced in the practice of the accounting appraisers in our country, and provides a more feasible strategy for the development of the accounting appraiser's qualification management system, which has a strong practical significance.
The innovation point of this paper is to expand the concept of accounting appraiser qualification and accounting appraiser's qualification management, and also put forward specific measures to construct the qualification management system of accounting appraisers, and subdivide the qualification of accounting appraisers.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233

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