我國法務會計主體資格問題探討
發(fā)布時間：2018-09-08 07:59
【摘要】：法務會計是會計學在法律實踐應用中所產(chǎn)生的一個新分支,它主要涉及到運用會計學知識和方法來解決司法實踐中的法律問題。法務會計產(chǎn)生于20世紀七十年代到八十年代初的美國,在一些發(fā)達國家,法務會計不但是一門學科,更是一種新興職業(yè)。廣義上的法務會計包括舞弊偵查和防范、訴訟支持、專家證人,以及其他調(diào)查服務。實際上法務會計是特定主體綜合運用會計、法律知識,并采納審計學、偵查學相關學科技術方法,以獲得有關財務信息的相關證據(jù)材料,并以特定的方式參與到庭審當中,以協(xié)助法院及當事人解決相關經(jīng)濟糾紛的特殊主體。 當今中國,隨著市場經(jīng)濟的發(fā)展和國內(nèi)外投資的增加,個人、企業(yè)交易的規(guī)模越來越大,經(jīng)濟活動越來越復雜,經(jīng)濟行為內(nèi)容的復雜化以及由此引發(fā)的包括欺詐和法律支持在內(nèi)的諸多問題已使得傳統(tǒng)的職業(yè)群體頗為撓頭,而法務會計的產(chǎn)生在一定程度上為促成該問題的解決提供了一種思路。近年來,我國諸如上例涉及財務、會計、審計等專業(yè)問題的法律案件及欺詐大案越來越多,法律和會計兩大職業(yè)團體在處理這些問題時均顯現(xiàn)出了自身的局限,社會對法務會計這種復合型人才的需求存在著巨大缺口,因此加快法務會計人才的培養(yǎng),管理,使他們具備勝任法務會計實踐工作所需的素質(zhì)和技能是當務之急,筆者正是出于這一現(xiàn)實需求開始了對法務會計主體資格的研究。 目前,雖然對于法務會計的研究已經(jīng)逐步開展起來,但其中很多問題還沒有一個較為明確的論斷,法務會計主體資格就是其中一個,關于法務會計主體資格的研究還僅僅停留在技術和職業(yè)道德這兩個層面上,而沒有在如何完善法務會計主體資格的認證機制,建立法務會計測評系統(tǒng),法務會計人才的培養(yǎng)和管理等方面進行深入的研究,為了有效的促進法務會計實務和理論的研究,有必要加強對這一領域的問題的研究。 本文主要以理論分析為基礎,由于我國的法務會計的產(chǎn)生發(fā)展相對于西方發(fā)達國家尤其是美國相對較晚,我國在法務會計主體資格很多方面都沒達成一致的理論,本文分析了我國目前法務會計發(fā)展的現(xiàn)狀和問題,包括準入資格存在的問題,認證制度存在的問題,培養(yǎng)現(xiàn)狀存在的問題,然后分析了西方發(fā)達國家尤其是美國的法務會計主體資格發(fā)展現(xiàn)狀,包括美國各執(zhí)業(yè)組織對法務會計主體資格的要求,美國對法務會計人員的監(jiān)管規(guī)范,美國法務會計主體資格的培養(yǎng)經(jīng)驗。通過以上的分析論證和美國法務會計主體資格經(jīng)驗的借鑒,最后提出完善我國法務會計主體資格的建議包括規(guī)范我國法務會計主體資格認證制度,建立我國法務會計人才測評體系,加強我國法務會計主體資格的監(jiān)管,完善我國法務會計人才的培養(yǎng)和管理。 本文共分為五部分,每部分內(nèi)容如下：第一部分為引言部分,介紹國內(nèi)外法務會計的研究背景及現(xiàn)狀,文獻綜述,研究方法及文章框架。第二部分是法務會計的主體資格基本理論,介紹了法務會計的定義,法務會計業(yè)務范圍,法務會計主體,我國法務會計主體資格基本要求。第三部分,介紹了我國法務會計主體資格存在的問題,第四部分借鑒美國法務會計主體資格經(jīng)驗,第五部分結(jié)合我國的特殊國情,提出完善我國法務會計主體資格的建議。
[Abstract]:Forensic accounting is a new branch of accounting in the application of legal practice. It mainly involves the use of accounting knowledge and methods to solve legal problems in judicial practice. Forensic accounting came into being in the United States from the 1970s to the early 1980s. In some developed countries, forensic accounting is not only a subject, but also a subject. Forensic accounting in a broad sense includes fraud detection and prevention, litigation support, expert witnesses, and other investigative services. In fact, forensic accounting is the comprehensive use of accounting, legal knowledge, and the adoption of auditing, investigative related disciplines and technical methods, in order to obtain relevant evidence of financial information, and in particular. Participate in court trials in a prescribed way to assist courts and parties in resolving related economic disputes.
Nowadays in China, with the development of market economy and the increase of investment at home and abroad, the scale of individual and enterprise transactions is becoming larger and larger, economic activities are becoming more and more complex, the content of economic behavior is becoming more and more complicated, and the resulting problems, including fraud and legal support, make the traditional professional groups rather frustrated, while forensic accounting. In recent years, there are more and more legal cases and fraudulent cases involving financial, accounting, auditing and other professional issues in China. Both legal and accounting professional groups have shown their own limitations in dealing with these problems. There is a huge gap in the demand for compound talents. Therefore, it is urgent to speed up the training and management of forensic accounting talents, so that they can be qualified for the practical work of forensic accounting.
At present, although the research on forensic accounting has been carried out gradually, there is still no clear conclusion on many issues. The qualification of forensic accounting subject is one of them. The research on the qualification of forensic accounting subject is only on the two levels of technology and professional ethics, but not on how to improve forensic accounting. In order to effectively promote the study of forensic accounting practice and theory, it is necessary to strengthen the study of this field.
This paper is mainly based on theoretical analysis, because the emergence and development of forensic accounting in China is relatively late compared with western developed countries, especially the United States, China has not reached a consensus on many aspects of the subject qualification of forensic accounting theory, this paper analyzes the current situation and problems of the development of forensic accounting in China, including the existence of admission qualifications. Problems, problems in the certification system, problems in the training of the status quo, and then analyzes the status quo of the qualifications of forensic accounting subject in western developed countries, especially in the United States, including the requirements for the qualifications of forensic accounting subject in various professional organizations in the United States, the regulation of forensic accounting personnel in the United States, and the cultivation of the qualifications of forensic accounting subject in the United States. Based on the above analysis and demonstration and the experience of forensic accounting subject qualification in the United States, this paper puts forward some suggestions to improve the qualification of forensic accounting subject in China, including standardizing the qualification authentication system of forensic accounting subject in China, establishing the evaluation system of forensic accounting personnel in China, strengthening the supervision of the qualification of forensic accounting subject in China and perfecting the law of China. Training and management of accounting personnel.
This article is divided into five parts, each part is as follows: The first part is the introduction, introducing the domestic and foreign forensic accounting research background and present situation, literature review, research methods and article framework.The second part is the basic theory of forensic accounting subject qualification, introduces the definition of forensic accounting, forensic accounting business scope, forensic accounting subject. The third part introduces the problems existing in the qualification of forensic accounting subject in our country, the fourth part draws lessons from the experience of American forensic accounting subject qualification, and the fifth part puts forward some suggestions to improve the qualification of forensic accounting subject in our country.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：D918.95
本文編號：2229886
[Abstract]:Forensic accounting is a new branch of accounting in the application of legal practice. It mainly involves the use of accounting knowledge and methods to solve legal problems in judicial practice. Forensic accounting came into being in the United States from the 1970s to the early 1980s. In some developed countries, forensic accounting is not only a subject, but also a subject. Forensic accounting in a broad sense includes fraud detection and prevention, litigation support, expert witnesses, and other investigative services. In fact, forensic accounting is the comprehensive use of accounting, legal knowledge, and the adoption of auditing, investigative related disciplines and technical methods, in order to obtain relevant evidence of financial information, and in particular. Participate in court trials in a prescribed way to assist courts and parties in resolving related economic disputes.
Nowadays in China, with the development of market economy and the increase of investment at home and abroad, the scale of individual and enterprise transactions is becoming larger and larger, economic activities are becoming more and more complex, the content of economic behavior is becoming more and more complicated, and the resulting problems, including fraud and legal support, make the traditional professional groups rather frustrated, while forensic accounting. In recent years, there are more and more legal cases and fraudulent cases involving financial, accounting, auditing and other professional issues in China. Both legal and accounting professional groups have shown their own limitations in dealing with these problems. There is a huge gap in the demand for compound talents. Therefore, it is urgent to speed up the training and management of forensic accounting talents, so that they can be qualified for the practical work of forensic accounting.
At present, although the research on forensic accounting has been carried out gradually, there is still no clear conclusion on many issues. The qualification of forensic accounting subject is one of them. The research on the qualification of forensic accounting subject is only on the two levels of technology and professional ethics, but not on how to improve forensic accounting. In order to effectively promote the study of forensic accounting practice and theory, it is necessary to strengthen the study of this field.
This paper is mainly based on theoretical analysis, because the emergence and development of forensic accounting in China is relatively late compared with western developed countries, especially the United States, China has not reached a consensus on many aspects of the subject qualification of forensic accounting theory, this paper analyzes the current situation and problems of the development of forensic accounting in China, including the existence of admission qualifications. Problems, problems in the certification system, problems in the training of the status quo, and then analyzes the status quo of the qualifications of forensic accounting subject in western developed countries, especially in the United States, including the requirements for the qualifications of forensic accounting subject in various professional organizations in the United States, the regulation of forensic accounting personnel in the United States, and the cultivation of the qualifications of forensic accounting subject in the United States. Based on the above analysis and demonstration and the experience of forensic accounting subject qualification in the United States, this paper puts forward some suggestions to improve the qualification of forensic accounting subject in China, including standardizing the qualification authentication system of forensic accounting subject in China, establishing the evaluation system of forensic accounting personnel in China, strengthening the supervision of the qualification of forensic accounting subject in China and perfecting the law of China. Training and management of accounting personnel.
This article is divided into five parts, each part is as follows: The first part is the introduction, introducing the domestic and foreign forensic accounting research background and present situation, literature review, research methods and article framework.The second part is the basic theory of forensic accounting subject qualification, introduces the definition of forensic accounting, forensic accounting business scope, forensic accounting subject. The third part introduces the problems existing in the qualification of forensic accounting subject in our country, the fourth part draws lessons from the experience of American forensic accounting subject qualification, and the fifth part puts forward some suggestions to improve the qualification of forensic accounting subject in our country.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：D918.95
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