论法务会计发展的问题与对策

法务会计是会计学的一个分支学科,在我国还处于起步阶段。发展、完善法务会计,对于加强社会主义法制建设、促进经济发展和廉政建设都有重要意义。就从法务会计的发展现状入手,找出发展中存在的问题,阐述法务会计发展的必然性,最终提出促进我国法务会计发展的对策与建议。     

法务会计对西藏企业发展的促进作用分析

法务会计要求从业者既具有专业的会计学、审计学知识,还要具有专业的法律素养,从而可在西藏企业的跨越式发展中发挥重要作用。随着市场经济的发展,西藏地区经济发展的机遇与困境并存,与内地和国外的贸易也更加频繁,会计环境也越来越复杂,西藏自治区在完善企业治理结构的同时,应加强理论研究及加大与内地的学术交流,有效发挥法务会计在企业中的具体应用,加大法务会计的宣传,加快培养和引进法务会计人才,构建起企业内部监督控制机制,做好风险评估计工作,以有力促进当地企业健康、有序发展。     

辽宁港口城市的发展对辽宁经济的影响

本文以"五点一线"为主导,通过对辽宁港口发展现状的描述以及对辽宁五点一线的各个港口的记述,并对辽宁港口对辽宁经济发展的双重影响进行论述,主要阐述了相关的主要问题如:(1)辽宁港口城市经济总量不足,对外开放度偏低。(2)丹东港的直接腹地范围小。(3)大连港的经济发展渐缓等问题,并对此给出了相应的解决方法。建立起以"五点一线"为主导的环渤海港口经济发展思路,支持企业走向国际。振兴战略中的优惠政策,有利于辽宁尽快甩掉历史包袱,辽宁企业不仅要在国内发展取得优势,更要在国际化、市场化、信息化条件下争得一席之地。辽宁要以港口为依托,加快集疏运体系建设,带动相关产业发展。促进全省沿海经济带的形成和发展。加快港口发展是一项系统工程,必须加强组织领导,动员各方面力量全力支持港口建设,共同营造有利于港口发展的良好环境,进一步促进辽宁经济的发展。     

推进法务会计在经济类案件中的应用探析

法务会计是在社会经济迅速发展和法制建设日益完善的大背景下,会计学知识应用于法律实践而产生的涉及财产、金融、经济、会计、法学、审计、证据学等多种专业知识和实践技能的新兴学科,也是目前会计学界研究的热门问题之一.本文试图通过对法务会计内容体系及特点进行研究,重点分析法务会计在我国经济类案件中运用的现状,对推进法务会计在我国经济类案件中的运用提供理论支持和政策建议.     

促进法务会计诉讼支持发展的对策

法务会计是一项会计学与法学交叉边缘学科。法务会计诉讼支持被广泛运用于经济案件的调查和损失的确认、计量中,并对诉讼、仲裁等程序提供判断的客观依据。与西方一些发达国家相比,我国的法务会计诉讼支持,不论从理论还是实践都尚处于起步阶段,实践运用中还存在着诸多问题。为促进法务会计诉讼支持的发展,我国应加强法务会计人才培养、拓宽法务会计诉讼支持的业务领域、改进法务会计专家制度、完善相关法律法规。     

市场经济中法务会计应用的迫切性

法务会计是完善司法体系最根本的基石。全球经济一体化需要法务会计,市场经济需要法务会计,现代审计功能的弱化需要法务会计。当前,我国法务会计处于起步阶段,理论研究和制度建设还不完善,职业组织机构缺乏统一的管理,法务会计理论研究滞后,人才培养缺乏。推动法务会计开展,应深化理论研究,完善法律保障体系,加强法务会计行业自律,加大力度培养法务会计专业人员,以适应国际经济发展的步伐。     

法务会计相关问题的研究

法务会计是经济发展的产物,在市场经济活动中,法务会计的作用日益凸现。本文从我国法务会计发展实际现状出发,对法务会计从多角度进行剖析,并借鉴国际法务会计发展历程,对发展我国法务会计的提出了若干建议。     

浅谈法务会计及其在国有企业管理中的应用

法务会计是会计学与法学相互渗透的交叉学科,是适应市场经济发展的需要而应运而生的。法务会计运用会计知识,对经济事项中的法律问题进行处理,并向法庭提供有效力的相关证据,来维护企业的自身利益。本文对法务会计的现状进行了概括性的分析,提出了法务会计在国企中的一些应用方法和在应用过程中应该注意的事项。资本市场中企业法律责任问题日益突出,法务会计在国有企业管理中的作用越来越大,应用越来越广泛。     

浅议法务会计在企业中的应用

法务会计的产生为我国会计行业带来了新的机遇,同时也对会计人员提出了更高的要求。单纯的会计知识已不适应我国新型经济的发展需要,作为新世纪的会计人员,应抓住机遇,不断提高自身素质,增强业务水平和能力,尽快适应跨学科复合型人才的需要。应从构建法务会计的根本目标,完善企业治理结构及法律法规,建立内部监督控制机制等方面做好评审和风险估计工作,以有效发挥法务会计在企业中的具体应用,促进企业健康发展。     

我国法务会计发展的问题及对策研究

在当今的市场经济条件下,各国都加强了对法治的建设力度,运用法律手段来处理经济问题已成为现如今的一大趋势,会计法制也成为当今的建设重点。当前,法务会计在我国发展中存在的主要问题是理论体系不健全,理论发展不完善,法务会计相关制度不完备,缺乏法务会计工作规范和执业准则,法务会计人才匮乏。促进我国法务会计发展,应进一步加强法制建设,加强法务会计人才培养,建立法务会计资格认证体系,加大法务会计理论研究力度,通过借鉴西方国家发展法务会计所得出的经验及成果,发展我国法务会计。     

法务会计在经济纠纷中的应用研究

法务会计是特定主题综合运用会计学与法学知识,以及审计方法与调查技术,旨在通过调查获取财务证据,在法庭上陈诉以解决法律问题的一门科学。然而,法务会计在实践中的却面临着人才缺乏,法务会计案例缺乏,法务会计在企业的应用极少等问题。我国应加强对法务会计的理论研究,培养法务会计人才,建立注册法务会计师资格的考试制度,制定法务会计准则,明确会计师事务所的主体地位,从而更好地发挥法务会计在经济纠纷中的作用。     

浅谈我国注册法务会计师制度的构建

法务会计,是会计学和法学相交叉的边缘性学科。法务会计具有法律服务性、法律事项性、调查取证性、价值量化性等特征。构建我国注册法务会计师制度,必须认真贯彻实施1994年1月1日起施行的《中华人民共和国注册会计师法》,并在此基础上完善相关的法律法规体系建设。同时,借鉴国际法务会计经验,我国应大力推进注册法务会计师协会组织建设;建立注册法务会计师的资格认证制度;构建和不断完善注册法务会计师职业道德规范体系。     

浅谈法务会计的作用

法务会计以其独特的专业角度,参与相关法律工作,能够迅速地辨别出财务事项的核心,并根据自身的工作经验与学科知识作出相关的责任认定,为冲突的双方作出合理的解释。法务会计在纪检监察办案、财务欺诈、职务犯罪等案件审理以及维护权力人权利的诉讼支持中都发挥着重要的作用,其功能是不可替代的。我国应结合国外的实例,建立适合我国基本国情的法务会计制度,以培养法务会计人才,在国内全面推广并加强宣传法务会计职业,使法务会计能够在我国法制建设中发挥更大作用。     

The Impact of Business Education on Moral Judgment Competence: An Empirical Study

Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference – even for a specific “accounting tricks” vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm (PH) to individuals and those that were legal (but ethically questionable). We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an “accounting tricks” vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. Tisha L. N. Emerson is an Assistant Professor of Economics at Baylor University in Texas. In addition to business ethics, Professor Emerson has published articles in the areas of environmental economics and economic education. She teaches courses in environmental economics, international trade, intermediate microeconomics and microeconomic principles. Stephen J. Conroy is an Associate Professor of Economics at the University of San Diego in California. In addition to business ethics, Professor Conroy has published articles in the areas of economic development and demography, economics of education and economics of aging. He teaches courses in managerial economics at both the graduate and undergraduate level, as well as undergraduate courses in urban and regional economic development, intermediate microeconomics and principles of micro- and macroeconomics. Charles W. Stanley is an Associate Professor of Accounting at Baylor University in Texas. In addition to business ethics, Dr. Stanley has published articles in the areas of financial accounting, managerial accounting, auditing, accounting systems, tax, and professional ethics for accountants. He has also authored several on-line continuing education courses for CPAs including one that meets the Texas State Board of Accountancy requirements for continuing education by Texas CPAs. He teaches courses in auditing, ethics, financial accounting and managerial accounting in the MBA program at Baylor.     

解决金融资产核算问题的建议

金融资源的稀缺性决定了企业金融资产能够有效创造价值的功能。为防止企业利用金融资产归类进行利润操纵,必须改进金融资产未实现损益会计处理与报表列表,对出售或转让的金融资产,按其累计数额直接计入公允值的变化,尽量消除金融资产在会计处理中的区别,使其遵循一定的资产负债观;同时,要创造健康的经济发展环境,建立健全活跃的市场体系,努力提高会计人员职业判断能力和专业水平,健全金融资产核算的相关规程,加强金融资产核算的审计监督和社会中介组织再监督,为在金融资产核算中大胆应用公允价值创造条件,从而使金融资产核算在法制及规制轨道上规范运行。     

试论网络经济环境下的会计创新

网络经济不仅对传统会计的基本理论和组织管理提出了更新、更高、更深的要求。而且带来了对传统会计的理念、理论与方法前所未有的强烈冲击。财务工作者必须对会计管理信息系统进行全方位的创新。使会计能够适应新的经济形式的要求。     

Luca Pacioli on Business Profits

This paper investigates whether gender affects ethically sensitive decisions of a personal or business nature. Data from 51 practicing accountants from both public accounting and private industry suggest that while differences exist between female and male accountants in responses to specific situations, overall responses are quite similar. Statistically significant differences were found for only five of the sixteen ethically sensitive situations. Further, when personal and business situations of a similar nature were paired together, two of the eight differences between personal and business responses were significantly different between females and males. Taken as a whole, the results refute the suggestion that the ethical decision making of organizations may be enhanced as more women enter the business field.     

Organizational influence in a model of the moral decision process of accountants

This paper reports on a survey that investigated the moral decision processes of accountants. A formal belief revision model is adapted and hypotheses based on theorizations from the cognitive-developmental school are tested. The moral decision processes of accountants are hypothesized to be influenced by professional expectations, organizational expectations and internalized expectations. Subjects provided specific demographic data and were asked to access the appropriateness of fourteen principles for making moral decisions in business. Subjects were also asked to indicate which of the fourteen approaches would be most appropriate for resolving each of five ethical situations that are representative of common ethical dilemmas in accounting.Subjects' responses to the appropriateness of the fourteen principles are reduced to two dimensions using factor analysis. The factors are consistent and representative of important underlying dimensions of the stages of moral development. Demographic variables are correlated with the extracted factors using analysis of variance.The results show that subjects consider interpersonal expectations and conformity to be more appropriate than approaches that are self-serving. These findings suggest that ethical decision processes of accountants are influenced by organizational support. Age, gender, and education were also found to influence the moral decision process. Overall, the findings are consistent with the expectations hypothesized from the cognitive-developmental school and suggest that the moral development of accountants is ongoing.     

解读企业舞弊信号及其对内部控制的影响——从法务会计视角

随着经济的发展与科技的进步,企业舞弊现象正在蔓延。从会计异常、内部缺陷、分析性异常的一些预警性号中可以看出企业中可能存在的问题:领导认识不足,法制观念淡薄;企业监督不力,财务控制存在漏洞;内部审计控制薄弱等。法务会计人员必须对舞弊的预警信号有敏锐的觉察力,才能更好的对舞弊审计风险进行评估,才能降低因降低检查舞弊所带来的审计风险,并有效揭示舞弊行为或者提前预防舞弊的发生。