淺議法務(wù)會(huì)計(jì)

字?jǐn)?shù):13787,頁數(shù):15   論文編號:KJ023

淺議法務(wù)會(huì)計(jì)
摘要
隨著市場經(jīng)濟(jì)的發(fā)展和法制體系的完善，會(huì)計(jì)面臨的環(huán)境變得越來越復(fù)雜，會(huì)計(jì)范圍無論在廣度上，還是深度上都得到了較大的擴(kuò)展，會(huì)計(jì)要發(fā)展就必須適應(yīng)這一社會(huì)特征的需要。同時(shí)，在我國法制建設(shè)過程中也遇到了許多與會(huì)計(jì)相關(guān)的問題，急需法務(wù)會(huì)計(jì)理論的指導(dǎo)。在這種情況下，綜合會(huì)計(jì)學(xué)和法學(xué)于一身的法務(wù)會(huì)計(jì)因其在法制的市場經(jīng)濟(jì)中發(fā)揮的作用而逐漸受到重視。本文歸納、評述了國內(nèi)外學(xué)者對法務(wù)會(huì)計(jì)理論的研究成果，分析了法務(wù)會(huì)計(jì)產(chǎn)生的必要性、理論結(jié)構(gòu)及其發(fā)展現(xiàn)狀，并對我國如何開展法務(wù)會(huì)計(jì)理論研究和加強(qiáng)法務(wù)會(huì)計(jì)建設(shè)等進(jìn)行了初步探討，認(rèn)為法務(wù)會(huì)計(jì)為我國會(huì)計(jì)領(lǐng)域展示了令人鼓舞的發(fā)展前景，是市場經(jīng)濟(jì)發(fā)展的必然趨勢，將越來越為社會(huì)所必需。
關(guān)鍵詞：法務(wù)會(huì)計(jì)；市場經(jīng)濟(jì)；會(huì)計(jì)；法律
On the Forensic Accounting
ABSTRACT
With the development of the market economy and the improvement of legal system, the environment which accounting faces becomes more and more complicated. Accounting scope has obtained greater expansion in both the breadth and the depth. If accounting wants to be developed, it has to meet the needs of social characteristics. Meanwhile, we are also encountering many problems related to accounting in the course of constructing our country’s legal system. In this case, the comprehensive accounting and the legal science in the forensic accounting, gradually attaches more importance because of it’s function which displays in the legal system market economy. This paper induces, narrates and comments the domestic and foreign scholar’s research results on forensic accounting theories. Also, it analyzes the necessity of the come-into-being of forensic accounting, structure of the theories and its development present situation which accounting produces, and also carries on the preliminary discussion on how to carry out the fundamental research and strengthen the forensic accounting to construct in our country and so on. Furthermore, forensic accounting for our country’s accounting field shows the encouraging development prospect; it is the inexorable trend of economic development of the market, will become more and more essential to society.
Keywords：forensic accounting; market economy; accounting; law

目錄
一、法務(wù)會(huì)計(jì)產(chǎn)生的必然性 
（一）現(xiàn)代會(huì)計(jì)自身的局限性以及社會(huì)對會(huì)計(jì)的要求提高 
1．單純會(huì)計(jì)專業(yè)知識(shí)的局限性使得現(xiàn)代會(huì)計(jì)控制力度不足 
2．會(huì)計(jì)量化標(biāo)準(zhǔn)的不嚴(yán)格和證明力度的乏力 
3．會(huì)計(jì)理論同法律規(guī)定的差異性，客觀上要求二者結(jié)合運(yùn)用 
（二）現(xiàn)代審計(jì)功能的弱化 
（三）法律實(shí)踐的要求 
（四）職業(yè)陷阱的普遍存在 
二、法務(wù)會(huì)計(jì)的定義及評述 
（一）對法務(wù)會(huì)計(jì)的三種認(rèn)識(shí) 
1．會(huì)計(jì)法律問題論 
2．法律會(huì)計(jì)問題論 
3．法律會(huì)計(jì)雙問題論 
（二）對三種觀點(diǎn)的評述 
三、法務(wù)會(huì)計(jì)的理論結(jié)構(gòu)框架 
（一）法務(wù)會(huì)計(jì)的目標(biāo)和對象 
（二）法務(wù)會(huì)計(jì)的原則 
1．真實(shí)性原則 
2．合法性合規(guī)性原則 
3．公正性原則 
4．公允性原則 
（三）法務(wù)會(huì)計(jì)的基本假設(shè) 
（四）法務(wù)會(huì)計(jì)的功能 
1．解釋財(cái)務(wù)的功能 
2．調(diào)查技術(shù)知識(shí) 
3．表達(dá)調(diào)查結(jié)果 
4．保護(hù)和懲戒會(huì)計(jì)職業(yè)界人士 
四、法務(wù)會(huì)計(jì)的主要內(nèi)容及存在領(lǐng)域 
（一）法務(wù)會(huì)計(jì)的主要內(nèi)容 
（二）法務(wù)會(huì)計(jì)的存在領(lǐng)域 
1．企業(yè)、行政、事業(yè)單位 
2．社會(huì)中介服務(wù)機(jī)構(gòu) 
3．司法機(jī)關(guān)以及審計(jì)、紀(jì)檢部門 
五、法務(wù)會(huì)計(jì)在我國的發(fā)展現(xiàn)狀及存在的問題 
（一）理論研究和教育方面 
（二）法律實(shí)踐方面 
（三）法務(wù)會(huì)計(jì)制度建設(shè)方面 

六、關(guān)于加強(qiáng)我國法務(wù)會(huì)計(jì)建設(shè)的思考 
（一）積極開展適合中國國情的法務(wù)會(huì)計(jì)理論研究 
（二）建立健全開展法務(wù)會(huì)計(jì)的相關(guān)制度 
（三）完善法律法規(guī)，為法務(wù)會(huì)計(jì)的發(fā)展提供良好的法制環(huán)境 

（四）加強(qiáng)法務(wù)會(huì)計(jì)人才的培養(yǎng) 
（五）加快解決法務(wù)會(huì)計(jì)中亟待解決的幾個(gè)問題 
七、我國法務(wù)會(huì)計(jì)的發(fā)展前景展望 
參考文獻(xiàn)