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摘 要
法务会计是二十一世纪会计发展起来的新领域,也是近期我国会计理论界关注的热点问题。对法务会计的研究包括很多方面,本文主要从以下角度进行了研究:第,法务会计的定义;第二,司法会计和法务会计的关系:第三,在我国发展法务会计应解决的问题。
沦文的第一部分主要探讨了法务会计的定义。目前我国会计理论界对法务会计‘尚无统一的定义,·叮谓众说纷纭。这些定义概括起来有四种。本文在对它们分析比较,并结合幽际法务会计理论与实践的基础卜,给卅法务会计的定义。法务会计是法务会计人员运用会计财务专业知识技能针埘经济纠纷和经济犯罪中与会计相关的法律问题,提出专家性鉴定意见,作为咨询建议或司法自F据的专门行业。
第二部分对司法会计(司法会计鉴定)和法务会计的关系进行了探讨。对该问题,论文首次提出:在比较以美、加两国为基础归纳出的法务会计特点与我国司法会计的特点时,应当首先剔除两者受不同法律体系影响的因素,经过比较,得}}{结论:司法会计是法务会计在我国发展的具体形式。
论文的第三部分论述了法务会计在我国的发展必须要结合我国的具体司法体制,考虑国家对司法会计鉴定的具体规范,并具体从法务会计机构设置、人员资质和人才培养三个方面提出完善措施,呼吁会计界和州法界积极沟通协调,共同为我国法务会计的发展创造条件。
关键词法务会计司法会计定义发展
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Fhe Definition of Forensic Accounting
the development of forensic accounting in China
Abstract
Forcosic accounting is a newly developing field in 21 century,as well as a 110t problmn given much attention by the accounting theoretic field in recent years,7I he researches into forensic accounting involve many thesis mainb7 approaches the subject from the following points:First,the definition of forensic accounting;second,the relations between judicial accounting and tbrensic accounting;third,the problems that should be resolved to dex elop time forensic accounting in China.
The first part of the thesis explores the definition of the forensic definition of 1brensic accounting may be summarized as four kinds in Chinese accounting theoretic the basis of analyzing paring the four kinds ot’the delinition,a new definition is given in the bined with the theory and practice of international forensic accounting,which is a special occupation that forensic accountants use
accounting technology,investigation and analysis to provide financial
evidence orienting to a court of law as an expert opinion.
The second part of the thesis discusses the relations between iudicial accounting and forensic pares the features of the forensic accounting ill the United States and Canada with the features of the judicial accounting in conclusion is d