我国法务会计几个基本问题研究
发布时间：2018-08-21 14:57
【摘要】：在诉讼活动中涉及到会计问题不是近年才有的事情,但是因为过去经济主体之间的经济活动较为简单,纠纷发生后也较易解决,影响范围小,并未引起人们尤其是会计界人士的特别关注。但随着现代企业制度的出现、资本市场的兴起以及大型企业的发展,使各经济主体彼此的利益纠缠在一起,往往形成牵—发而动全身的格局;同时企业舞弊问题日益严重,资本市场中会计法律责任问题日益突出,在这种情况下人们对会计信息的关注程度加大,一旦产生会计信息使用者认为不应出现的经济后果,或者编制会计信息与使用会计信息的双方对这种经济后果的严重程度产生不同看法时,必将带来法律上的冲突。不仅会计信息提供者的会计责任加重了,为会计信息提供增值服务的审计人员的责任也加重了。所以法律与会计的交叉学科——法务会计逐渐为会计界所重视。但是因为法律与会计领域的隔阂,我国会计界并未注意到国内已有的成果,而是把眼光投向了经济发达的英美国家,于是产生了会计界的法务会计与国内较早出现的“法务会计”——司法会计并存的现象。 在一门学科的产生与发展过程中总会出现各种各样的问题,法务会计也不可避免的要面临这样的局面。会计界的法务会计来源于与中国法律传统不同的英美国家,再加上与司法会计错综复杂的关系,使得法务会计对实践的指导作用被削弱不少。不过近期业界逐渐意识到这一点,研究已朝正确方向回归。 写作伊始,笔者原意着重于关于法务会计主体的见解,对法务会计主体问题进行探讨,对主体机构进行规范。法务会计与司法会计的比较只作为一个简单的概念区分,但在写作过程中发现很多问题的根源都在于此,且在参阅了更多资料后笔者推翻了自己原来的观点,该部分成为本文的主要内容。文章围绕法务会计主体问题,按照法务会计是什么,要干什么,由谁来干,为谁做,怎么做的思路展开。
[Abstract]:Accounting issues involved in litigation activities are not something that has occurred in recent years, but because the economic activities among economic subjects in the past were relatively simple, disputes were also easier to resolve after occurrence, and the scope of influence was small. It has not attracted particular attention from people, especially those in the accounting profession. However, with the emergence of modern enterprise system, the rise of capital market and the development of large enterprises, the interests of various economic entities are entangled together, which often forms a pattern of pulling and moving the whole body. Meanwhile, the problem of corporate fraud is becoming more and more serious. The problem of accounting legal liability in the capital market is becoming increasingly prominent. In this case, people pay more attention to accounting information, once the economic consequences that the users of accounting information think should not appear, Or when the two parties who compile accounting information and use accounting information have different views on the severity of this kind of economic consequences, it will inevitably bring about legal conflicts. Not only the responsibility of the accounting information provider is increased, but also the responsibility of the auditor who provides the value-added service for the accounting information. Therefore, the law and accounting cross-discipline-forensic accounting is gradually paid attention to by the accounting profession. However, because of the estrangement between law and accounting, the accounting profession in our country has not paid attention to the achievements that have been made in China. Instead, they have turned their eyes to the economically developed countries of the United States and the United States. Therefore, forensic accounting in accounting field and forensic accounting, which appeared earlier in China, coexist with judicial accounting. In the course of the emergence and development of a discipline, there are always various problems, and forensic accounting will inevitably face such a situation. The forensic accounting in the accounting field comes from the Anglo-American countries which are different from the Chinese legal tradition, and the complicated relationship with the judicial accounting, which weakens the guidance function of the forensic accounting to the practice. However, the industry has come to realize this recently, the research has returned in the right direction. At the beginning of writing, the author focuses on the opinions of the subject of forensic accounting, probes into the subject of forensic accounting, and standardizes the subject organization. The comparison between forensic accounting and judicial accounting is only a simple concept, but in the process of writing many problems are found in the root of the problem, and after reading more information, the author overturned his original point of view. This part becomes the main content of this article. According to the idea of what forensic accounting is, what should be done, who will do it, for whom and how to do it, the article focuses on the subject of forensic accounting.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D918.95
本文编号：2196099
[Abstract]:Accounting issues involved in litigation activities are not something that has occurred in recent years, but because the economic activities among economic subjects in the past were relatively simple, disputes were also easier to resolve after occurrence, and the scope of influence was small. It has not attracted particular attention from people, especially those in the accounting profession. However, with the emergence of modern enterprise system, the rise of capital market and the development of large enterprises, the interests of various economic entities are entangled together, which often forms a pattern of pulling and moving the whole body. Meanwhile, the problem of corporate fraud is becoming more and more serious. The problem of accounting legal liability in the capital market is becoming increasingly prominent. In this case, people pay more attention to accounting information, once the economic consequences that the users of accounting information think should not appear, Or when the two parties who compile accounting information and use accounting information have different views on the severity of this kind of economic consequences, it will inevitably bring about legal conflicts. Not only the responsibility of the accounting information provider is increased, but also the responsibility of the auditor who provides the value-added service for the accounting information. Therefore, the law and accounting cross-discipline-forensic accounting is gradually paid attention to by the accounting profession. However, because of the estrangement between law and accounting, the accounting profession in our country has not paid attention to the achievements that have been made in China. Instead, they have turned their eyes to the economically developed countries of the United States and the United States. Therefore, forensic accounting in accounting field and forensic accounting, which appeared earlier in China, coexist with judicial accounting. In the course of the emergence and development of a discipline, there are always various problems, and forensic accounting will inevitably face such a situation. The forensic accounting in the accounting field comes from the Anglo-American countries which are different from the Chinese legal tradition, and the complicated relationship with the judicial accounting, which weakens the guidance function of the forensic accounting to the practice. However, the industry has come to realize this recently, the research has returned in the right direction. At the beginning of writing, the author focuses on the opinions of the subject of forensic accounting, probes into the subject of forensic accounting, and standardizes the subject organization. The comparison between forensic accounting and judicial accounting is only a simple concept, but in the process of writing many problems are found in the root of the problem, and after reading more information, the author overturned his original point of view. This part becomes the main content of this article. According to the idea of what forensic accounting is, what should be done, who will do it, for whom and how to do it, the article focuses on the subject of forensic accounting.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D918.95
【引证文献】
相关期刊论文 前1条
1 江一;;浅议我国法务会计的发展[J];现代营销(学苑版);2012年12期
相关硕士学位论文 前5条
1 金鑫;我国法务会计现存问题及对策研究[D];东北财经大学;2010年
2 赵瑞祥;损失计量基础理论与方法研究[D];中国政法大学;2007年
3 肖睿;我国法务会计诉讼支持问题探讨[D];江西财经大学;2012年
4 孔文举;我国法务会计主体资格问题探讨[D];江西财经大学;2012年
5 田雨华;我国法务会计的法律治理功能[D];山东大学;2013年
，本文编号：2196099
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