浅谈我国法务会计存在问题及发展前景.docVIP

浅谈我国法务会计存在的问题及发展前景 摘要：21世纪的中国，将是一个法治越来越健全的国家。同时会计也将面临越来越复杂、越来越完善的法律环境。传统的会计方法、财务管理又一次面临新的挑战，以会计理论和法学理论为基础，融会计学与法学为一体的法务会计，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，文章从五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的相关概念。首先从基本定义入手，到介绍法务会计的主要工作和服务领域以及对法务会计和财务会计的比较。第二部分论述了法务会计的发展现状及存在的问题。从法务会计理论体系和相关法制建设，到现有业务的范围和从业人员专业能力和素质的分析。通过这些分析制定出本文的第三部分对解决以上问题的方法措施：即加强法务会计理论研究力度，扩大法务会计的业务内容和服务范围，加强法务会计的人才培养，明确法务会计的功能，加强人们对法务会计的正确理解。最后第四部分进行了对法务会计发展前景展望的探讨。中国特色的法务会计将成为我国适应市场经济、构建法制社会所关注的重大课题。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，是许多案件至今悬而未决。会计界应主动与法律界加强交流合作，克服实践中由于客观因素造成的会计领域与法律领域之问的偏差，优化法务会计发展环境，促进法务会计在我国的健康发展。论证了法务会计必将成为21世纪全球经济健康有序发展的支撑行业，也将成为中国未来10年最热门的职业之一。 关键词：会计新领域 法务会计 法治国家? Abstract: The 21st century’s China, will be a more and more perfect country under the rule of law. Simultaneously accountant will also face is getting more and more complex, more and more perfect legal environment. The traditional accounting method, the financial control face the new challenge once again, take the accounting theory and the legal science theory as the foundation, merges the economics and the legal science is a body’s legal accountant, the market had demonstrated for our country accountant the inspiring prospect, is accountant who has the development value extremely the new domain. Based on the standard system analysis, this article from the five parts related to legal accounting research: the first part discusses the concepts of legal accounting. Firstly, starting from the basic definition to introduce the main work and legal accounting service areas and legal accounting and financial accounting of the comparison. The second section discusses the legal accounting development status and existing problems. From legal accounting theory system and relevant legal system construction, to existing business scope and practitioners professional ability and quality analysis. Through these analysis to set up a third part of this paper to solve the above problem is to strengthen its measures: