法務(wù)會(huì)計(jì)概念辨析—兼談我國(guó)法務(wù)會(huì)計(jì)的發(fā)展.pdf

1、法務(wù)會(huì)計(jì)是二十一世紀(jì)會(huì)計(jì)發(fā)展起來(lái)的新領(lǐng)域,也是近期中國(guó)會(huì)計(jì)理論界關(guān)注的熱點(diǎn)問(wèn)題.對(duì)法務(wù)會(huì)計(jì)的研究包括很多方面,該文主要從以下角度進(jìn)行了研究:第一,法務(wù)會(huì)計(jì)的定義;第二,司法會(huì)計(jì)和法務(wù)會(huì)計(jì)的關(guān)系;第三,在中國(guó)發(fā)展法務(wù)會(huì)計(jì)應(yīng)解決的問(wèn)題.論文的第一部分主要探討了法務(wù)會(huì)計(jì)的定義.目前中國(guó)會(huì)計(jì)理論界對(duì)法務(wù)會(huì)計(jì)尚無(wú)統(tǒng)一的定義,可謂眾說(shuō)紛紜.這些定義概括起來(lái)有四種.該文在對(duì)它們分析比較,并結(jié)合國(guó)際法務(wù)會(huì)計(jì)理論與實(shí)踐的基礎(chǔ)上,給出法務(wù)會(huì)計(jì)的定義.法務(wù)會(huì)

2、計(jì)是法務(wù)會(huì)計(jì)人員運(yùn)用會(huì)計(jì)財(cái)務(wù)專業(yè)知識(shí)技能針對(duì)經(jīng)濟(jì)糾紛和經(jīng)濟(jì)犯罪中與會(huì)計(jì)相關(guān)的法律問(wèn)題,提出專家性鑒定意見(jiàn),作為咨詢建議或司法證據(jù)的專門(mén)行業(yè).第二部分對(duì)司法會(huì)計(jì)(司法會(huì)計(jì)鑒定)和法務(wù)會(huì)計(jì)的關(guān)系進(jìn)行了探討.對(duì)該問(wèn)題,論文首次提出:在比較以美、加兩國(guó)為基礎(chǔ)歸納出的法務(wù)會(huì)計(jì)特點(diǎn)與中國(guó)司法會(huì)計(jì)的特點(diǎn)時(shí),應(yīng)當(dāng)首先剔除兩者受不同法律體系影響的因素,經(jīng)過(guò)比較,得出結(jié)論:司法會(huì)計(jì)是法務(wù)會(huì)計(jì)在中國(guó)發(fā)展的具體形式.論文的第三部分論述了法務(wù)會(huì)計(jì)在中國(guó)的發(fā)展必須