法务会计理论结构研究-会计学专业论文.docxVIP

现代法务会计作为一门科学产生只有几十年时间 在我国的研究更只有短短 几年时间 当前的理论界对法务会计理论结构的认识还不够重视 研究也比较零 散 缺乏系统性 从而在一定程度上阻碍了法务会计理论与实务的进一步发展和 完善 要改变这一现状 首要问题就是要建立一套较为完善的 与当前法务会计 环境与目标相适应的法务会计理论结构 这不仅是完善法务会计理论的迫切需要 而且也是以法务会计理论为指导的法务会计实践发展创新的迫切需要 本着建立一套较为完善的法务会计理论结构的目的 本文首先阐述了选题背 景与依据 对国内外已有的法务会计理论结构相关研究作了文献回顾 对本文所 要研究的 Forensic Accounting 的性质作了界定 然后进一步论述了法务会计理论 结构的含义与研究意义 分析了现有研究的不足 提出了笔者构建法务会计理论 结构的设想 通过分析论证对法务会计理论结构的组成要素进行选择与确定 确 立以法务会计环境与目标相结合为逻辑起点构建法务会计理论结构的思路 并在 此基础上推导界定了法务会计理论结构其他组成要素 分析各组成要素之间的关 系 最终形成一个较为完善的法务会计理论结构体系 本文的主要创新在于比较完整地分析并论证了法务会计理论结构应包含的要 素 首次提出以法务会计目标与环境相结合为逻辑起点构建法务会计理论结构的 思路 得出了一个较为全面 系统 合理的法务会计理论结构体系 关键词 法务会计 理论结构 要素分析 环境与目标 Modern forensic accounting originated in The United States in 1970s and 1980s only 20 years ago ,and the research on forensic accounting in our nation have only several years .We realize that at this stage ,because research on forensic accounting theory structure was too less and sluggish ,present research seemed very scattered and disorderly ,lacked in systematicness ,and the further development and consummation of forensic accounting theory and practice was impeded to some degrees .To change this situations ,the primary task is to establish a set of consistent theory structure of forensic accounting which can fit with the present forensic accounting circumstances and objective .This is the urgent need not only of the completion of forensic accounting theory ,but also of the development and innovation of forensic accounting practice guided by forensic accounting theory. For the purpose of establishing the forensic accounting theory structure ,the article first explains the background and the basis of the research , reviews the documentary of former research in our country and abroad ,and defines the nature of forensic accounting .Then it further discusses the sense and the research importance of forensic accounting theory structure .In the meantime ,we analyzes the lack of present research , raises the thinking of constructing the forens