我国法务会计人员的准入资格研究
发布时间：2019-02-14 23:43
【摘要】： 从1946年美国第一次出现“法务会计”一词至今已有半个多世纪了,此领域已在美国及加拿大等国家发展成熟;而我国也在司法实践中出现了此类从业人员,但还没有国家统一的法务会计人员资格认证,这种制度缺陷将阻碍我国法务会计领域的进一步发展。本文将介绍法务会计产生的背景及发展状况;并列举美国、加拿大及澳大利亚各国的法务会计人员的培养方式及资格认定,各国的法务会计从业组织和实践发展;对比我国法务会计的发展情况及人才培养现状,并根据法务会计人员的职业素质要求,提出建立健全法务会计相关制度、深化法务会计的理论研究、借鉴国外相关经验等关于我国法务会计人才培养的建议。同时也提出了规范我国法务会计人员认证资格考试制度,如确立报考条件、考试内容、组织形式等;及规范我国法务会计人员认证资格年检及违规处理制度等关于完善我国法务会计人员准入制度的相关设计方案。
[Abstract]:It has been more than half a century since the first appearance of the word "forensic accounting" in the United States in 1946, and the field has developed and matured in the United States and Canada. However, there is no unified qualification certification of forensic accountants in our country, which will hinder the further development of forensic accounting in our country. This paper will introduce the background and development of forensic accounting, and enumerate the training methods and qualifications of forensic accountants in the United States, Canada and Australia, the organizations and practice development of forensic accounting in various countries. Comparing with the development of forensic accounting and the current situation of personnel training in China, and according to the professional quality requirements of forensic accounting personnel, this paper puts forward the establishment and improvement of forensic accounting related system, deepening the theoretical research of forensic accounting. Draw lessons from the relevant experience of foreign countries on the training of forensic accounting personnel in China. At the same time, it also proposes to standardize the qualification examination system for forensic accountants in China, such as establishing the conditions for registration, the content of the examination, the form of organization, and so on. And standardizing our country forensic accountant attestation qualification annual inspection and the illegal handling system and so on regarding consummates our country forensic accountant personnel admission system related design plan.
【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】：2008
【分类号】：D918.95
本文编号：2422730
[Abstract]:It has been more than half a century since the first appearance of the word "forensic accounting" in the United States in 1946, and the field has developed and matured in the United States and Canada. However, there is no unified qualification certification of forensic accountants in our country, which will hinder the further development of forensic accounting in our country. This paper will introduce the background and development of forensic accounting, and enumerate the training methods and qualifications of forensic accountants in the United States, Canada and Australia, the organizations and practice development of forensic accounting in various countries. Comparing with the development of forensic accounting and the current situation of personnel training in China, and according to the professional quality requirements of forensic accounting personnel, this paper puts forward the establishment and improvement of forensic accounting related system, deepening the theoretical research of forensic accounting. Draw lessons from the relevant experience of foreign countries on the training of forensic accounting personnel in China. At the same time, it also proposes to standardize the qualification examination system for forensic accountants in China, such as establishing the conditions for registration, the content of the examination, the form of organization, and so on. And standardizing our country forensic accountant attestation qualification annual inspection and the illegal handling system and so on regarding consummates our country forensic accountant personnel admission system related design plan.
【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】：2008
【分类号】：D918.95
【引证文献】
相关期刊论文 前1条
1 董仁周;;法务会计职业机制建构研究[J];审计与经济研究;2012年01期
相关硕士学位论文 前1条
1 温宝华;法务会计在我国的应用问题研究[D];山西财经大学;2010年
，本文编号：2422730
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