法务会计在财务舞弊控制中的应用及研究.doc

法务会计在财务舞弊控制中的应用研究摘 要近年来，国内外财务舞弊不断涌现，治理财务舞弊成为一项紧迫的任务。国内外实践表明，法务会计在治理财务舞弊中发挥了重大作用。因此，研究法务会计在控制财务舞弊中的应用具有重要的现实意义。本文第一章主要论述了法务会计的研究背景，进而提出问题。利用法务会计控制财务舞弊是本文希望解决的问题，而大部分人对法务会计的了解是表面的或者是片面的。在第二章从研究法务会计的本质问题入手，阐述了法务会计的定义、原则以及在实务中的运用。第三章分析了在财务舞弊控制中，法务会计为什么要引入以及如何引入。第四章分析法务会计应如何调查财务舞弊及做诉讼支持，并进一步通过案例具体分析了法务会计在财务舞弊控制中如何发挥作用。第五章提出了法务会计在我国的发展现状及问题。最后，对法务会计在财务舞弊控制中的有效实施提出几点建议。通过本文的研究，抛砖引玉，籍以唤起会计界加强对法务会计实务的研究。关键词　法务会计；财务舞弊；诉讼支持Forensic Accounting in Financial Fraud Control StudyAbstractAs we know，financial fraud keeps coming to the fore at home and abroad．Governing financial fraud already become the immediate task．External and internal practice have proved that forensic accounting played significant role in governing financial fraud．Therefore，studying how the forensic accounting applies in the control of financial fraud has been an important project for us．Chapter discuss mostly the research background on the control of financial fraud， giving the problems．Chapter2 starts with the essence of the forensic accounting through analyzing its definition，principle and the use of the practice．At the same time，it educes the topic of the control of financial fraud by the forensic accounting．Chapter3 treatises the reason of introducing the forensic accounting and how to induct in the control systems of financial fraud．Chapter4 analyses the working process and the working content of the forensic accounting，introducing how forensic accounting to investigate and make litigation support and specially describing how fraud auditing of forensic accounting takes effect in the control of financial fraud by case analysis．Chapter5 put forward the development of forensic accounting. At the last，it brings forward some suggestion about how forensic accounting is developed in China．By studying the case， this paper offers a few commonplace remarks by way of introduction so that others may come up with valuable opinions，in order to evoke the practical research on forensic accounting in accountant field．Keyw