法务会计相关问题研究-会计学专业论文.docxVIP

摘 要 在日益复杂的市场环境下，收购兼并、破产清算、损失计量等案件和纠纷的处理 越来越多，用过去单纯的会计技术或法律工作已经不能有效率的实现预期效果，法务 会计应运而生。 本文按照“提出问题—分析问题—解决问题”的思路进行结构和内容上的安排。 首先从市场经济发展、会计控制功能弱化等方面分析法务会计的产生动因，并对国内 外的研究进行归纳和评述，指出现有的研究尚未构建法务会计体系，缺乏对法务会计 证据规则的研究，研究较少涉及实务工作。其次针对我国当前研究所存在的这些问题， 进行深入探讨，文章的第二章尝试构建法务会计体系，第四章对法务会计证据以及相 关证据规则进行研究，通过一则伪造金融票证的案件对法务会计证据在案件侦查和犯 罪认定中的作用进行具体分析和案情总结，第五章对法务会计中的常见业务—经济损 失赔偿问题进行研究，在遵守法律相关规定的基础上，选取恰当的计量方法对某商业 贿赂案件中原告方的损失金额进行计算，并指出所选取的计量方法的潜在局限。最后， 文章对我国发展法务会计将面临的问题进行分析并提出相应的对策。 关键词 法务会计；业务范围；证据规则；损失计量 Abstract In an increasingly complex environment of capital market, there are more and more economic cases and disputes about mergers and acquisitions, bankruptcy and liquidation, securities fraud, anti-dumping, loss of measurement. Either the simple accounting techniques or the laws used in the past, has not been efficient to achieve the expected results, and forensic accounting is the typical delegate. The structure of this artist is “questions-analyze the problem-solve the problem”. First, we analysis the production of forensic accounting from the development of market economy, accounting control functions have weakened and so on. the research domestic and aboard has not yet built forensic accounting system, the existing research the lack of forensic accounting rules of evidence and research，there are few studies involving practical work. Second, the Institute for the existence of our countrys current problems, in-depth discussions, in the second chapter the article attempts to build the forensic accounting system, in the fourth chapter the article researches the forensic accounting evidence and rules of evidence forgery of financial bills through a legal case for accounting evidence in the case of criminal investigation and identified the role of specific analysis and case summary, in the fifth chapter we research the common business in forensic accounting- the issue of compensation for economic losses, in compliance with the relevant provisions of the law on the basis of sel