本文選題：司法審計　切入點：司法會計師　出處：《武漢理工大學》2004年碩士論文　論文類型：學位論文

【摘要】：市場經濟運轉的基礎是信用制度，而信用制度能夠正常運行的根本保障是法制的存在。作為市場經濟的產物，社會信用體系的維護者——審計，隨著社會經濟的不斷發(fā)展，單純依靠自己的力量已不足以承擔日漸沉重的責任，需要更強有力的力量來應對社會經濟領域存在的道德風險和逆向選擇，而這最終必然導致司法力量的介入。 作為社會秩序最終守護力量的司法活動，面對社會經濟活動日益復雜、分工日益細化的現(xiàn)實，單靠自身的專業(yè)知識也已經無法真正承擔起維護社會公平和效率的責任，必需吸納其他學科作為輔助。在現(xiàn)實的需要的推動下，作為經濟生活的通用語言的審計必然會和法律學科相互滲透、形成交叉，從而產生新的理論、新的學科——這就是本文要研究的司法審計或稱司法審計學。 一門新興學科誕生總是伴隨著大量的彼此相左的觀點，而觀點的混亂將會大大降低理論對實踐的指導作用，使理論脫離實際，甚至變成文字游戲。因此，有必要針對這一新興學科的相關問題作一個系統(tǒng)研究，建立一個完整的理論體系，為學科的發(fā)展開辟道路，促進實踐的發(fā)展。 近兩年來，關于會計服務于司法活動的理論探討很多，如何為這一特殊的服務領域建立一門系統(tǒng)的學科，如何為這一門學科定位等問題正處在熱烈的討論之中。但真正嘗試建立完整理論體系的并不多，甚至對新學科的名稱還存在極大的爭議。 鑒于整個理論體系過于龐雜和作者能力的局限性，本文主要采用理論分析、邏輯推導的方法，對關鍵因素進行研究分析，重點闡述了為什么以司法審計作為這一新學科的名稱，什么是司法審計；怎樣才能成為一名司法會計師；司法審計為誰服務，提供什么樣的服務；司法審計作為一個新興的專業(yè)服務領域由誰負責監(jiān)管，監(jiān)管中又應該以怎樣的規(guī)范為依據(jù)等問題，提出了自己的設想，完成了一個初步理論框架的建立。 筆者認為，，司法審計是針對已經進入了訴訟程序或者存在潛在的引起訴訟的可能的經濟糾紛事項，按照既定標準，結合證據(jù)規(guī)則，客觀地收集和評定有關證據(jù)，形成審計結論并將其結果傳達給有關使用者的系統(tǒng)過程。司法審計是一門法學與會計學交叉的審計學科，其學科屬性具有多重性，但仍然是審計學的一個分支。司法審計的主體是具有專業(yè)知識和素質、遵守職業(yè)自律和行為準則、 具備執(zhí)業(yè)資格的司法會計師，能夠為司法部門、行政部門和非公共部門提供訴 訟支持、舞弊調查和預防以及商業(yè)交易分析等三大類型的服務。司法審計要想 得到進一步發(fā)展，必需建立外部監(jiān)管下的職業(yè)自律組織，建立自己的職業(yè)準則 體系。 關鍵字:司法審計司法會計師訴訟支持舞弊調查職業(yè)監(jiān)管 夕
[Abstract]:The basic operation of market economy is the credit system, the credit system can guarantee the normal operation of the legal existence. As a product of the market economy, social credit system maintenance, audit, with the economic and social development, rely solely on their own strength is not enough to bear the increasingly heavy responsibility, need more powerful force to deal with the adverse selection and moral hazard exists in the field of social economy, which will eventually lead to judicial intervention.
As the social order of the final power of the protection of judicial activities, in the face of social and economic activities have become increasingly complex, increasingly detailed division of labor, relying on their professional knowledge is no longer able to maintain the fairness and efficiency of social responsibility, must absorb other disciplines as auxiliary. In the reality of the need to promote, as a universal language of economic life the audit will and legal disciplines, the formation of a cross, resulting in a new theory, new discipline, which is studied in this paper the judicial or judicial auditing audit.
A new subject was always accompanied by a large number of competing views, and views of the chaos will greatly reduce the guiding role of theory in practice, the theory is divorced from practice, and even become a game of words. Therefore, it is necessary to make a systematic research on the relevant problems in this emerging discipline, establish a complete theoretical system that opens the way for the development of the subject, to promote the development of the practice.
In recent years, the accounting service in judicial activities there are many studies, how to establish a system for the special service disciplines, how to question the subject position it is in hot discussion. But the real attempt to establish a complete theoretical system is not much, even there is great controversy the name of the new subject.
In view of the limitations of the whole theoretical system is too complex and the ability of the author, this paper mainly adopts the method of theoretical analysis, logical deduction, research and analysis of key factors, emphatically expounds why to judicial audit as the name of the new discipline, what is the judicial audit; how to become a judicial accountant; judicial audit services to anyone and what kind of service; judicial audit as a new professional services who is responsible for supervision, supervision and should be based on the problems such as how to standardize, put forward their own ideas, to complete the establishment of a preliminary theoretical framework.
The author believes that the audit is to have entered the judicial proceedings or litigation may cause economic disputes potential, according to established standards, combined with the rules of evidence collection and evaluation of objective evidence, the formation of the audit conclusion and the results are communicated to users. The judicial system in the process of audit is the audit subject accounting and law of the cross, the subject has multiple attributes, but it is still a branch of auditing. The subject of judicial audit with professional knowledge and quality, abide by the occupation self-discipline and norms of behavior,
A certified public accountant who can provide a lawsuit for the judiciary, the administration, and the non public sector.
Three types of services, such as litigation support, fraud investigation and prevention, and business transaction analysis.
To get further development, it is necessary to establish a professional self-discipline organization under external supervision and establish its own professional standards.
System.
Key words: judicial audit judicial accountant litigation support fraud investigation professional supervision
Pennsylvania

【學位授予單位】：武漢理工大學
【學位級別】：碩士
【學位授予年份】：2004
【分類號】：D918.95

【引證文獻】

相關碩士學位論文 前1條

1 胡向暉;司法會計鑒定相關問題研究[D];天津大學;2008年

本文編號：1585293