法务会计相关问题研究

【作者】 王文杰；

【导师】 傅荣；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【摘要】 会计要与时俱进就必须适应市场经济环境的需要，法务会计正是在这种背景下产生的。法务会计始于20世纪70年代的美国，我国对该领域的研究始于20世纪末，目前尚处于起步阶段。社会主义市场经济需要法务会计，法务会计为我国会计市场展示了令人鼓舞的前景，是个极具开发价值的会计新领域。 本文立足于规范的系统分析，文章从四个部分对法务会计进行相关研究： 第一部分论述了法务会计的研究现状。首先从宏观上阐述法务会计产生的动因开始，到介绍法务会计在国内外的发展状况，系统地论述了法务会计的起源、发展、学术研究和实务领域的研究现状。最后，总结了我国法务会计研究的现状，并对已有研究成果进行了评析，指出了现有研究成果的价值，并分析了存在的局限性，为以后的研究指明了方向。 第二部分阐述了建立法务会计理论框架的初步构思。法务会计理论是指法务会计基本观念的系统化、结构化，它主要是由法务会计概念、法务会计假设、法务会计目标及职能、法务会计原则、法务会计内容和法务会计报告等构成。构建法务会计的理论结构，有利于指导法务会计实务，更好的为经济建设服务。 第三部分为我国法务会计准则的建立。从阐述建立法务会计准则的必要性入手，对建立法务会计准则的方法、步骤进行了探讨；勾勒了中国法务会计准则的层次结构和内容框架。在此基础之上会更有效地推进我国法务会计实务的开展和研究工作的不断深入。 第四部分主要通过一个现实案例来更好地理解法务会计中诉讼支持的重要作用。面对国内外虚假会计信息的诉讼浪潮所涉及到的越发复杂的会计专业知识，在一定程度上超出了法官的相关专业能力的范畴，使许多案件至今悬而未决。因此，通过对安然公司诉讼中法务会计实际运用的剖析，可为中国类似案件的解决以及深入理解法务会计的应用性提供实质性帮助。更多还原

【Abstract】 Accounting is it must meet need , market economy of environment to grow with each passing hour to want, the Forensic Accounting of France just produced under this kind of background . Forensic accounting , started U.S.A. in the seventies of the 20th century, the study on this field of our country started at the end of the 20th century, still at the starting stage at present. Socialist market economy needs the forensic accounting, affair accountants of the law have counted the market and shown the encouraging prospect for our country, it is one that has a new field of accountants of developing value very much.This text bases on normal network analysis , the article carries on relevant research to the forensic accounting from four parts:First part it is a research current situation of the forensic accounting. Since explain the reason which a forensic accounting produces of the law on the macroscopic at first, to the Forensic accountant’s state of development at our country and abroad of introduction law, have described the origin of the forensic accounting , the research current situations of the development , academic research and practice field systematically. Finally, summarized the current situation which forensic accounting studies of my national law, and to already there are research results that carried on evaluation and analysising, have point out the value of the existing research results, has analysed the limitation of the existence, have pointed out the direction for the research for the future.Second part In order to set up the plot of the forensic accounting theory structure frame of the law tentatively. theory of forensic accounting is systematization , structurization of Forensic accountant’s basic idea of the fingering, Forensic accounting concept mainly, Forensic accountant suppose, Forensic accounting goal, function and Forensic accounting principle and Forensic accounting working routine更多还原