【作者】 林治华；

【导师】 赵立三；

【作者基本信息】 河北大学 ， 会计学， 2008， 硕士

【摘要】 随着社会主义市场经济的不断完善和发展,法务会计作为会计学的一个新的分支,日益受到人们的关注,但是我国法务会计的研究还处于起步阶段,突出的标志是法务会计实践尚未形成。本文从证券民事诉讼案谈起,通过对国内外法务会计状况的分析得出由于会计证据的特殊性决定了在相关案件中必将得到会计专家的协助,这些身份特殊的会计专家就是法务会计人员。因此,在我国开展法务会计的研究势在必行。法务会计作为一门新兴的、边缘性的学科,其理论内容应该是丰富的,由于篇幅所限,及本人的水平所限,因此本文主要研究法务会计的基本理论问题,力求对法务会计的实践具有一定的指导意义。本文研究探讨了法务会计的基本理论问题,主要包括法务会计的概念及其对社会主义市场经济的重要作用,法务会计的基础理论,即法务会计的对象、职能,并在此基础上重点探讨了法务会计实务基本理论,即如何开展法务会计工作,包括法务会计的程序、证据、信息质量特征以及开展法务会计工作对法务会计人员的基本要求等,最后对法务会计在我国的发展阶段进行了预测。更多还原

【Abstract】 Along with the unceasing consummation and development of the socialist market economy, forensic accounting, as a newly emerging branch, begins to attract more and more attentions. However, the research on forensic accounting in our country still at its initial stage, one prominent symbol is that the forensic accounting hasn’t been put into practice yet.This dissertation begins with a civil lawsuit of securities, and then analyzes the current situations of forensic accounting in China and foreign countries, and finally draws the conclusion that the particularity of accountant evidence will certainly obtain the assistance from accountant experts in the correlation cases. And the special accountant experts mentioned here are forensic accountants. Therefore, it is imperative for our country to launch the forensic accounting research.As a newly emerging as well as a marginal discipline, the entire theory of forensic accounting should be very abundant in content. But I will mainly focus on some fundamental theories because of the length limit and my humble knowledge, hoping it can be of some help for the practices of forensic accounting.The fundamental theories being studied in this dissertation mainly include the concept, the object, the function and the nature of forensic accounting as well as its influences upon socialist market economy. Then the author studies the fundamental theories of the forensic accounting practices in particular, i.e. how to implement forensic accounting that includes its procedure, its evidences, its information quality characteristics, and the basic requirements for forensic accountants etc. At the end of the dissertation, the author also forecasts the development stages of forensic accounting in our country.更多还原