本文選題：司法會計 + 司法會計鑒定��； 參考：《天津大學》2008年碩士論文

【摘要】： 司法會計作為一種新興的取證技術(shù)和鑒定手段,正是為了適應市場經(jīng)濟條件,有力打擊危害國家經(jīng)濟秩序、政府行政秩序的經(jīng)濟犯罪、職務犯罪應運而生。司法會計作為連接我國兩大中介平臺——注冊會計師和律師的橋梁和紐帶,得到充分重視并蓬勃發(fā)展起來。 首先介紹了現(xiàn)階段主要理論觀點和技術(shù),并分別加以評價。分析得出理論上可將司法會計分為司法會計審查、司法會計檢查、司法會計鑒定三類,稱為“三元論”。隨后闡述了司法會計鑒定的定義、特征、原則、任務、管轄主體以及范圍。接下來指出唯物辯證法是司法會計鑒定的理論基礎(chǔ),同一認定理論是司法會計鑒定的一般基礎(chǔ)理論。并且進一步指出概率分析應用于司法會計鑒定同一認定結(jié)論可靠性檢驗的必要性,且重點研究了司法會計鑒定風險一般社會環(huán)境因素模糊聚類分析和不確定性結(jié)論的測定。在理論研究基礎(chǔ)上,對司法會計鑒定程序及方法做出陳述,并通過具體案例的分析詳解了六類鑒定技術(shù)方法。然而司法會計鑒定結(jié)論所依據(jù)的是財務資料,所反映的是案件涉及的財務事實特別是案件資金的運動規(guī)律,而超出這一部分的其它案件事實,在司法會計鑒定結(jié)論中是不能反映的,要求司法會計行為人不允許表達主觀心理狀態(tài)也不能對司法機關(guān)表達建設性意見。最后,提出規(guī)范司法會計鑒定工作,提高司法會計鑒定報告質(zhì)量的合理化建議。
[Abstract]:Judicial accounting as a new forensic technology and identification means is to adapt to the conditions of the market economy to combat against the national economic order the government administrative order of the economic crime the emergence of job-related crimes. Judicial accounting, as a bridge and link between certified public accountants and lawyers, has been paid full attention to and developed vigorously. Firstly, it introduces the main theory and technology at present, and evaluates them respectively. In theory, judicial accounting can be divided into three categories: judicial accounting review, judicial accounting inspection and judicial accounting identification, which are called "ternary theory". Then the definition, characteristics, principles, tasks, subject and scope of forensic accounting identification are expounded. Secondly, it points out that materialist dialectics is the theoretical basis of forensic accounting identification, while the same identification theory is the general basic theory of forensic accounting identification. Furthermore, it points out the necessity of applying probabilistic analysis to the reliability test of the same conclusion of forensic accounting identification, and focuses on the fuzzy cluster analysis of general social environmental factors of forensic accounting identification and the determination of uncertain conclusions. On the basis of theoretical research, this paper makes a statement on the procedure and method of forensic accounting identification, and explains six kinds of identification techniques through the analysis of specific cases. However, the conclusion of forensic accounting is based on financial information, which reflects the financial facts involved in the case, especially the law of movement of the case funds, while the other facts of the case that exceed this part of the case, It can not be reflected in the conclusion of forensic accounting identification, and the legal accounting actor is required not to express his subjective psychological state or to express constructive opinions to the judicial organ. Finally, the paper puts forward some reasonable suggestions on standardizing the work of forensic accounting identification and improving the quality of forensic accounting identification report.
【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：D918.95

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本文編號：1800820