论法务会计证据学的研究对象及方法

法务会计是法学和会计学学科交叉的产物,是国内高等教育最近涌现的新兴学科。法务会计证据学既是法务会计学科体系的重要组成部分,又是法律证据学的新兴分支学科。从法务会计证据的自身特点和法务会计证据学的学科交叉性出发,我们可以把法务会计证据学的研究对象定位为法务会计证据产生、确立全过程的相关法律规范以及在诉讼、非诉讼法律事务处理过程中运用法务会计证据认定案件事实或其他法律事实的规律、方法和规则。在此基础上,法务会计证据学相应形成了规范研究、实证研究和比较研究三种研究方法。     

法务会计教育问题研究

随着财务舞弊案件的不断出现,法务会计这一新兴职业逐渐受到关注。近年来,法务会计发展迅速,世界许多国家早已开始了法务会计人才的培养。目前,在我国法务会计方面的人才比较缺乏,教育相对落后,面对这一情况我国必须加快法务会计教育的理论研究与实践探索。本文分析了当前经济发展对法务会计人才的需求,并结合目前我国法务会计教育的现状及存在的问题提出了建议。     

浅谈司法鉴定机构满意度评价

司法鉴定机构提供鉴定服务,为审判提供法律依据,实现公平正义。本文旨在探讨多方主体对司法鉴定机构满意度评价中存在的问题,并在此基础上提出解决对策。     

法务会计专业人才培养规格与课程体系建构探析

随着我国社会主义法治国家建设目标的提出和社会主义市场经济建设的不断深入,对法务会计人才需求呈大幅增长趋势;法务会计人才培养规格的专业素质结构应包括法学、会计学、审计学等专业素质;法务会计人才培养目标的实现需要有按照一定原则设置的课程体系作为保证;法务会计课程体系具体应包括大学通修课、专业基础课、专业主干课、专业选修课等内容。     

论我国法务会计人才的培养

法务会计产生于20世纪七八十年代的美国,它是融会计学、审计学、法学、证据学于一体的一门边缘性 学科。本文从法务会计的基本特征入手,针对我国法务会计人才奇缺、法务会计人员素质不高的现状,着重探讨了 如何构建我国法务会计人才的培养模式,以适应法务会计发展的需要。     

浅析计算机主机隐秘信息取证技术

目前计算机技术发展十分迅速,虽然互联网技术不断地成熟但是计算机技术的犯罪还是无法避免,而且还慢慢地增多,并且犯罪的手段越来越隐蔽,所以现阶段计算机取证技术已经成为有关部门解决和打击计算机犯罪的主要的途径和手段。     

论法务会计的行为边界及其职业领域

确立法务会计行为边界具有十分重要的理论意义;法务会计的本质体现为一种专业会计行为;法务会计行为由法务会计判断、法务会计诉讼支持、法务会计鉴定三部分构成;依据法务会计行为内容界定法务会计的职业领域。     

我国法务会计人员出庭作证法律问题思考

我国法务会计人员在诉讼中不出庭现象极为普遍,严重制约了法务会计功能的发挥和法庭审判公正目标的实现;法务会计人员不出庭作证的根本原因在于立法本身的不完善;要真正解决法务会计人员不出庭作证问题,必须从三方面完善立法：确立直接言词原则或传闻证据排除规则;明确法务会计人员出庭时的诉讼地位以及与出庭有关的权利、义务和责任,建立法务会计专家辅助人与司法会计鉴定人的对抗制度。     

论法务会计与独立审计的联系和区别

本文在阐述法务会计的含义之后，着重分析了法务会计与独立审计在工作程序与方法、证据与业务活动、执业准则与道德规范等方面的密切联系，并进一步指出了两者在目的、对象、立场、执业标准、工作起点、推断方式、职能、主体、证据的取得与运用、业务报告等方面的重要区别。     

研究生教学质量学生满意度调查研究

目的:编制中国政法大学法庭科学方向硕士研究生培养教学质量信息调查表,为提高法庭科学方向硕士教学质量提供参考。方法:对该专业53名硕士研究生进行问卷调查。应用spss13.0录入数据后进行统计,分别从性别、年级、有无工作经验等层面对法庭科学方向研究生教学质量学生满意度进行剖析。结果:目前法庭科学专业方向硕士的教学质量学生满意度总体处于"一般"与"比较满意"之间。结论:中国政法大学法庭科学方向硕士培养教育教学质量信息调查表信度较高,可以为提高法庭科学方向硕士教学培养质量提供参考依据。     

法务会计的概念与特征探析

法务会计在美国出现后,已成为各国学者高度关注的研究领域,国内学界掀起了研究热潮,但对法务会计的认识存在争议。法务会计作为一门复合交叉学科进入中国后,研究者应结合国内实际,赋予其新的内涵和使命,逐步把它建设成具有中国特色、吸收其他国家学术与实务精华的本土化的学科、专业和新兴职业。以国内外相关理论为背景探讨法务会计的概念与基本特征十分必要。法务会计应界定为特定主体运用法律、会计、审计、评估等工具处理和解决不同主体财产的被非法侵占、损害赔偿、保值增值问题的社会专业活动。     

Introduction: Towards a Political Understanding of New Ruins

This debate section gathers together contributions from cultural historians, political geographers, urban sociologists and architectural writers on new forms of ruination in contemporary landscapes. Their case studies span examples of ruins in China, North America, Ireland and Ukraine, as well as reviewing cultural representations of ruined, remote and peripheral spaces in England and Greece. Many wider cultural representations of ruined landscapes are primarily visual; whilst these have great value in alerting wider publics to the debris of global capitalism, neoliberalism and state‐sanctioned processes of cultural imperialism, what is needed within academic contributions to the ruinology literature is a deeper understanding and articulation of the wider contexts within which ruination occurs. Therefore, several contributions supplement visual representations of ruination with ethnographic and first‐person accounts of places on the ground, whereas other contributions offer readings of ruined landscapes that are rich in political histories and policy details. Connections are made to wider contemporary debates around ‘forensic architecture’ and critical archaeologies of the present and recent past. What connects these contributions is a commitment to situating ruins within their historical, policy and social contexts, and working through ruination to open out political readings of landscape.     

浅谈法务会计在企业信息资产安全管理中的功能定位

信息资产是信息化环境下企业重要的资产管理对象,其管理内容、管理方法对会计执行管理职能都提出了新的挑战。在探讨企业信息资产安全的重要性以及目前管理现状的基础上,对法务会计师在企业信息资产信息安全管理中的功能定位进行了探讨。     

Forensic Auditing Techniques and Fraudulent Practices of Public Institutions in Nigeria

Public institutions are charged with the responsibility of providing essential services for the welfare of the citizens by manipulating the economy＇s financial flow through public expenditure, taxation, and so on. The reliance on public institutions to provide public services in Nigeria has resulted in disappointing results, because chief executives of the institutions take less interest in the degree of its success, and this accounts for the high level of fraudulent practices in such institutions. This study, therefore, examined the relationship between forensic auditing and fraudulent practices in Nigerian public institutions. To achieve this purpose, some hypothetical statements were made and a review of relevant literature was explored. The population of the study consisted of the general managers and accountants of 12 public institutions in Nigeria. The data generated were statistically tested with the Pearson Product-Moment Correlation Coefficient. The findings suggest that both the proactive and reactive forensic auditing techniques have a negative significant relationship with fraudulent practices in Nigerian public institutions. Based on the above, it was recommended that： （1） The Economic and Financial Crime Commission （EFCC）, the Independent Corrupt Practices Commission （ICPC）, and other anti-corruption bodies in Nigeria should have, in their payroll, internal forensic auditors to supplement the duties of the internal auditors; （2） Forensic auditors should regularly undergo training and development programs to acquaint them with relevant knowledge and skills for effective forensic auditing; and （3） Forensic auditing should be made mandatory for public institutions by regulatory authorities rather than being voluntary.     

Forensic Accounting and Fraud： Capability and Competence Requirements in Malaysia

The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State＇s determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability （i.e., mindset and skills） on forensic accountant and auditor competence （i.e., task performance fraud risk assessment （TPFRA）） in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.     

美国高校法务会计教育现状考察

法务会计提供的调查与诉讼服务构成对传统审计的重要补充。为了培养合格的法务会计人才,美国高校法务会计教育已从单一课程设置向学历与学位教育等多类型系统范式演进。西弗吉尼亚大学主持的全美欺诈与法务会计课程标准化运动积累了丰富经验,可为法务会计高等教育的发展提供借鉴。     

司法会计鉴定基础理论探讨

关于司法会计鉴定的基础理论问题学界一直没有形成较一致的观点。司法会计鉴定与法务会计虽然法律渊源不同,但事实上二者本质相同,都是为委托人提供财务会计资料证据或者专家鉴定意见的社会专业活动。在总结和评价国内外学者有关研究的基础上探讨司法会计鉴定的概念、目标、假设、原则等基础理论问题,对司法会计鉴定的研究具有重要意义。     

Forensic identification: the island problem and its generalisations

In forensics it is a classical problem to determine, when a suspect S shares a property Γ with a criminal C, the probability that S = C. In this article we give a detailed account of this problem in various degrees of generality. We start with the classical case where the probability of having Γ, as well as the a priori probability of being the criminal, is the same for all individuals. We then generalize the solution to deal with heterogeneous populations, biased search procedures for the suspect, Γ‐correlations, uncertainty about the subpopulation of the criminal and the suspect, and uncertainty about theΓ‐frequencies. We also consider the effect of the way the search for S is conducted, in particular when this is done by a database search. A returning theme is that we show that conditioning is of importance when one wants to quantify the ‘weight’ of the evidence by a likelihood ratio. Apart from these mathematical issues, we also discuss the practical problems in applying these issues to the legal process. The posterior probabilities of C = S are typically the same for all reasonable choices of the hypotheses, but this is not the whole story. The legal process might force one to dismiss certain hypotheses, for instance when the relevant likelihood ratio depends on prior probabilities. We discuss this and related issues as well. As such, the article is relevant both from a theoretical and from an applied point of view.