美国法务会计人才培养及其启示——基于法务会计认知调查的分析

经济法制建设的不断完善．使得通过法律手段解决经济纠纷成为相关各方的理性必然选择。在这一过程中，收集会计事实并界定相关各方会计法律责任显得尤为重要。近几年来．法务会计作为一个融合会计及法律知识的新兴会计分支，在单位及个人舞弊调查、风险管理、资产追踪、资源争端等各类问题的解决中得到了越来越广泛的应用．法务会计的各项理论研究及基础建设工作也逐步展开。随着政府及企业甚至个人对法务会计日益增长的需求，法务会计人才匮乏问题凸显。如果能在借鉴国外发达国家法务会计人才培养模式的基础上．针对我国经济法制建设与会计教育资源现状．建立起适合我国国情的法务会计人才培养机制，对解决法务会计人才紧缺，持续、健康发展我国法务会计工作有着极其重要的意义．     

法务会计研究评述

会计要与时俱进就必须适应市场经济环境的需要 ,法务会计正是在这种背景下产生的。法务会计始于 2 0世纪 70年代的美国 ,我国对该领域的研究始于 2 0世纪末 ,目前尚处于起步阶段。社会主义市场经济需要法务会计 ,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。本文归纳、评述了国内外学者对法务会计理论的研究成果 ,并对我国如何开展法务会计理论研究和大力培养法务会计人才等进行了初步探讨。     

法务会计概述——兼论法务会计人才的需求与供给

法务会计是一门新兴的边缘学科,自诞生以来发展迅速,理论界对于法务会计尚未形成统一的认识。本文将对法务会计的定义、内容、目标及法务会计的基本原则和假设进行梳理。同时,笔者简述法务会计人才所具备的基本素质,并通过分析美国法务会计人才的社会需求与供给,为法务会计服务在我国的发展和完善提出借鉴性的意见。     

我国法务会计人才的培养策略分析

法务会计是利用会计、审计、统计技术与法学理论服务于市场经济治理的一门边缘性学科。本文从法务会计的基本概念与特征入手,对我国法务会计人才进行了需求分析,阐述了我国法务会计人才培养现状,从增强理论研究,加快与规范法务会计资格认,科学设置法务会计专业课程,拓宽法务会计人才培养途径,强化法务会计人员后续教育和联合社会各界力量培养法务会计人才六个方面提出了法务会计人才培养策略。     

浅议法务会计在上市公司财务舞弊中的作用与发展

法务会计是法律与会计的交叉边缘学科,预防和控制财务舞弊则是法务会计的一项重要职能。目前,法务会计在我国仍处于起步阶段,很多问题值得研究和完善。本文以财务舞弊作为法务会计研究的视角,分析我国法务会计在公司治理尤其是财务舞弊中的作用和我国法务会计发展的优势条件,以期对我国法务会计的完善和发展有所裨益。     

浅析我国法务会计

一、法务会计的内涵、起源与特点 （一）法务会计的内涵 法务会计虽然早已存在，但对于我国来说还比较陌生，在实务中，它既是会计中涉及法律的会计事项，又是法律中涉及会计的法律事项。美国著名的会计学家杰克C贝洛各尼与洛贝特J林德奎斯特，曾对法务会计（Forensic Accounting）做出简明的解释。他们认为，所谓”法务会计”,就是”运用相关的会计知识，对财务事项中有关法律问题的关系进行解释与处理，并给法庭提供相关的证据，不管这些法庭是刑事方面的还是民事方面的”。我国著名的会计学者李若山认为，法务会计是指”特定主体运用会计知识、财务知识、审计技术与调查技术，针对经济纠纷中的法律问题，提出自己的专家性意见作为法律鉴定或者在法庭上作证的一门新兴行业”。由此可见，对于法务会计的理解可归纳如下：从学科的角度看，法务会计是适应市场经济需要的、以会计理论和法学理论为基础、将会计学与法学融于一体的新兴的边缘会计学科；从实务的角度看，法务会计是为适应市场经济法制规范的需要，以会计理论和法学理论为基础，以法律法规为准绳，以会计资料为凭据，处理涉及法律法规的会计事项的技术方法。我国的法务会计的概念是根据我国实际情况进行定义的，即我国的法务会计是指以会计理论为基础，运用审计方法和侦查措施，分析并解决法律实践中有关问题的一门科学。     

论国际法务会计的需求与供给──兼论法务会计与新《会计法》的关系

新《会计法》的颁布与实施,为我们稳定会计秩序、提高会计信息质量奠定了基础。然而,在法制化逐步完善的今天,要全面、正确贯彻新会计法,还需要许多相关的配套措施与手段。其中,发展法务会计是一个重要内容。本文从国内几个会计案例出发,探讨了国际上法务会计发展的需求与供给的社会原因,指出了法务会计产生的主要原因是由于会计法律纠纷及财务报表舞弊逐年增多所致。而法务会计所具有的功能为解决与协调这些会计法律纠纷与报表舞弊提供了有力的手段。本文还以国际法务会计的发展为线索,论述了法务会计之所以成为二十一世纪最热门行业之一的原因;并指出在贯彻中国会计法时,应进一步加强发展中国的法务会计。     

适应市场经济要求 大力发展法务会计

法务会计的产生和发展是适应市场经济内在要求的结果,我国已具备法务会计产生和发展的现实条件。发展法务会计,应加强法务会计理论研究和相关法制建设,加大法务会计教育力度,充分发挥注册会计师协会的作用。     

法务会计在我国的发展现状研究

法务会计兴起于20世纪80年代的美国,于上世纪90年代末被引入我国,国内的会计学专家对于这一课题的研究正处于探索阶段,未形成较完善的理论体系,落后于许多发达国家。法务会计随着我国经济社会的发展,笔者认为有着非常广阔的发展空间,因此,充分认识到我国法务会计建设的重要性、认清当前我国法务会计的发展状况,并提出今后我国法务会计的发展对策建议具有一定的理论和实践意义。     

法务会计在我国的发展现状研究

法务会计兴起于20世纪80年代的美国,于上世纪90年代末被引入我国,国内的会计学专家对于这一课题的研究正处于探索阶段,未形成较完善的理论体系,落后于许多发达国家.法务会计随着我国经济社会的发展,笔者认为有着非常广阔的发展空间,因此,充分认识到我国法务会计建设的重要性、认清当前我国法务会计的发展状况,并提出今后我国法务会计的发展对策建议具有一定的理论和实践意义.     

从财务丑闻看法务会计在我国的发展

法务会计是一个结合会计学、法学、审计学等数个学科领域的交叉学科,它是治理财务舞弊的最佳方法。本文通过对科龙案件的分析,指出法务会计在我国的发展虽已初具规模,但仍存在一些问题,如无完善的理论体系和制度,宣传不到位,缺少实践。最后,针对这些问题提出推进法务会计的理论研究,建立完善的制度,大力宣传法务会计和逐步推广其业务的策略。     

Forensic accounting services in English local government and the counter-fraud agenda

ABSTRACT

Fraud is a growing challenge for English local government, yet the resources and support local authorities (LAs) have available to prevent, detect and investigate it are limited. Forensic accounting services (FAS) provided by external specialist private sector firms, particularly those undertaking mandatory external audit, might be one solution. Research reported in this paper suggests, however, that existing English LA users are not all convinced. Nevertheless, better awareness and understanding of what FAS have to offer, perhaps through case studies of successful implementation, would be a valuable contribution to helping local government enhance its counter-fraud capabilities and make informed decisions about how best to meet the increasingly complex fraud challenge.     

Accounting for Infrastructure Service Delivery by Government: Generational Issues

Infrastructure service provision by government creates huge distributional issues about service availability and performance over time and the relative funding burdens borne by successive generations of consumers across time. But providing financial disclosure on these issues through inter-generational accounting pre-supposes that accounting measurement is both generationally neutral (temporal neutrality) and does not legitimate any particular pattern of distribution. At the very least, accounting measurements of service provision costs should possess the attribute of distributional fairness. They should not bias the inter-generational allocation of cost or funding burdens. We argue that the forced application of inappropriate commercial accounting concepts of asset valuation, depreciation and capital maintenance does produce significant generational bias. More flexibility is required to produce the necessary accounting measurement attributes for financial disclosure on whether government has discharged its continuing accountability for inter-generational equity in burden sharing. We discuss three conceptual issues and illustrate the need for flexibility by proposing an alternative 'flow of obligations' approach which does not require reference to valuations of community service resources or arbitrary cost allocations under depreciation.     

基于会计和治理信息的财务困境预测模型研究

本文以2005年上半年沪深两市中首次被ST的52家公司和52家非ST公司为研究对象，同时利用这些上市公司的会计信息和公司治理信息来构建财务困境预测模型。研究结果表明：（1）公司治理特征对公司陷入财务困境具有显著影响；（2）公司治理信息不能为财务信息所覆盖。一方面，说明公司治理结构对公司的财务安全具有重要影响，另一方面也说明今后在研究和构建财务困境预测模型时，不仅要考虑会计信息，还应考虑公司治理信息等，以构建出更为有效的预测模型。     

我国政府会计权责制改革初探

随着“新公共管理运动”的兴起,改革政府会计引入权责发生制逐渐成为世界上许多国家的共识.而我国经过30多年的改革开放,市场经济环境已经发生了巨大变化,尤其是政府职能的转换、公共财政体制的改革、政府绩效评价制度的建设等,均对反映政府经济活动的政府会计信息提出了更高的要求,实行政府会计改革、引入权责制的呼声也日益高涨.本文从...     

Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA

Prior literature studying railway accounting during the nineteenth and twentieth centuries defends the thesis of lack of reliability of accounting figures. This prior research, which mainly studies the cases of the United Kingdom and the United States, offers mixed views on the causes, or simply accepts this thesis without providing conclusive evidence, as is the case of historical research in Spain. We provide novel evidence on the quality of railway accounting and contribute to this prior debate by (1) analysing the accounting for two material accruals: depreciation and prior period adjustments; (2) studying the persistence of earnings and its components, and (3) analysing how accrual accounting affects persistence. These analyses are conducted for the period 1856–1939 for the two major Spanish railway companies (MZA and NORTE). The reported evidence suggests that earnings are highly persistent. However, we show that there are significant differences across firms and that these differences are particularly obvious when analysing the adjustments for prior period earnings. Overall, our evidence does not support the thesis that accounting was underdeveloped, but rather, that managerial accounting choices lowered accounting quality.     

Broadening management accounting education: more theory,more practicality ∗

There are two widespread beliefs among management accountants. Management accounting should be practical, and education for doing the job the management accountant actually does should include topics which would require extensive training in theory. The two beliefs are not inconsistent. Management accounting education starting from theory and moving to its application could be far more practical than education without theory in applying predefined techniques.     

基金会计理论与我国政府会计改革

我国传统预算会计的基本目标是为了满足国家宏观经济管理对会计信息的需求,而未来的政府会计既要为政府制定政策、进行绩效评估提供信息,同时更要为纳税人提供有关整个政府财务的信息。因此,未来我国传统的预算会计模式需要借鉴国外经验,向政府会计模式转变。而要建立政府会计模式,必须明确基金会计的改革取向,推动我国政府会计的全面改革。     

Applicability Of The Conservatism Accounting Convention in China: Empirical Evidence

“Conservatism” is a widely accepted accounting convention in the industrialized world, but it has long been slated and prohibited in China under the orthodox ideological influences. To date, the conservatism convention has not been fully adopted or implemented in Chinese accounting although the Chinese government has made substantial efforts to reform its accounting system to bridge the gaps between the accounting practices in China and other industrialized countries in recent years. This study has, through a wide range questionnaire survey, empirically investigated the applicability of the conservatism accounting convention in China. We found that the survey respondents (consisted of business accountants, management, government officials, bank loan officers, investment analysts and auditors), in general, held no negative attitudes against the conservatism convention under the changing business environment in the country. There is clear evidence that various interested parties of business accounting would support an expanded adoption of “conservatism” in Chinese accounting. The study findings will facilitate a proper assessment of the future development of accounting standards and practices in China.     

关于人力资源会计有关问题的探讨

人力资源会计是会计学的一个新兴的重要分支学科。它是市场经济的产物。本文首先论述了在我国建立人力资源会计的必要性。提出了在我国建立人力资源会计的设想,包括建立人力资源会计的原则,账户的设置,人力资源会计的报告。最后论述了人力资源会计在我国企业管理中的运用,在关于员工流动、关于工资、关于人力资源部门的性质和地位方面提出了自己的见解。