诉讼会计业务及其发展研究

发布时间：2018-11-15 12:01

【摘要】： 诉讼会计在西方已经有将近两百年的发展历史,随着我国市场经济的发展,经济关系和经济活动进一步复杂,反映经济活动的会计也越来越复杂,在处理一些涉及经济问题的法律事项时,需要一些具有相关法律知识的会计人员协助处理,这促使我国理论界和实务界广泛关注诉讼会计。然而,我国诉讼会计实践经验少,对理论的研究不深入和不全面,与市场对诉讼会计的需求不相符。针对上述矛盾,本文的目的在于:联系案例,对诉讼会计的内涵和业务进行研究,并分析我国扩展诉讼会计业务领域的途径。文章首先采用逻辑演绎的方法,在总结诉讼会计相关研究成果的基础上,提出了诉讼会计的概念,分析他的内涵。在分析内涵的基础上,对诉讼会计与财务会计、司法会计和审计的联系和区别进行了探讨,目的是让人们对诉讼会计有一个更加清晰的认识。在前面理论分析的基础上,文章采用比较分析法,分析美国、加拿大和我国诉讼会计业务发展的情况,得出我国诉讼会计业务单一这个问题。接着文章采用经验研究方法,结合存在连带担保责任的借款案例和托普软件的案例,分析了诉讼会计的诉讼支持业务和调查业务。最后以我国正处于经济转型时期这一经济背景,分析了扩展诉讼会计业务领域的途径,并得出我国采用以中介机构为主导的扩展方式是最合适的结论。
[Abstract]:Litigation accounting has a history of nearly two hundred years in the West. With the development of China's market economy, economic relations and economic activities are further complicated, and accounting reflecting economic activities is becoming more and more complex. When dealing with some legal matters involving economic problems, some accountants with relevant legal knowledge are needed to assist in handling them, which makes our country's theorists and practitioners pay more attention to litigation accounting. However, the practical experience of litigation accounting in our country is little, the theoretical research is not thorough and comprehensive, and it does not accord with the market demand for litigation accounting. In view of the above contradiction, the purpose of this paper is to study the connotation and business of litigation accounting, and to analyze the ways to expand the field of litigation accounting in China. In this paper, the concept of litigation accounting is put forward and its connotation is analyzed on the basis of summarizing the research results of litigation accounting by using the method of logical deduction. On the basis of analyzing the connotation, this paper probes into the relationship and difference between litigation accounting and financial accounting, judicial accounting and auditing, in order to make people have a clearer understanding of litigation accounting. On the basis of the previous theoretical analysis, this paper analyzes the development of litigation accounting business in the United States, Canada and China by means of comparative analysis, and draws the conclusion that the litigation accounting business in our country is single. Then the paper analyzes the litigation support business and investigation business of litigation accounting by using empirical research method combined with the case of loan with joint and several security liability and the case of Topp software. Finally, based on the economic background that our country is in the period of economic transition, this paper analyzes the ways to expand the field of litigation accounting, and draws the conclusion that it is most appropriate for our country to adopt the expansion mode dominated by intermediary organizations.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D918.95

【参考文献】