利益相关者视角下法务会计的舞弊治理功能研究(硕士)(论文36000字)
摘要
随着我国能源贸易领域社会主义能源贸易市场的更加开放，会计面临越来越复杂的经济环境。尽管法务会计在我国能源贸易领域已经引起了理论与实务界的广泛关注，但是，我国能源贸易领域法务会计人员的素质和数量还远远不能满足社会的需求，同时国内学者对法务会计的基本概念和学科体系建设等重要方面还存在很大的分歧，市场规律决定着利益相关者之间都是会存在矛盾与利益冲突的。法务会计能顺应了能源贸易市场竞争，它在处理利益相关者利益冲突中可以发挥一定的作用，所以将利益相关者理论与法务会计一并研究，以站在不同利益相关者的角度，从不同的利益相者之间的冲突中找到侵害他方利益的欺诈及舞弊手段，利用法务会计的舞弊治理功能并试图通过以诉讼方式对损失方进行救济，以达到相互间的制约与平衡。因此，研究法务会计对我国能源贸易领域有重要的现实意义。
本文主要由一下部分组成：
第一章是绪论部分。这一部分主要阐述了本论文的选题意义与背景、国内外研究综述、研究方法及内容框架。
第二章是利益相关者理论与法务会计概述。本章的主要内容包括利益相关者理论、利益冲突与舞弊行为、利益冲突中产生的舞弊行为、法务会计及其舞弊治理功能等方面，为本文的论述搭建了坚实的理论基础。
第三章是基于利益相关者视角的法务会计舞弊治理功能透视论述。笔者通过对法务会计的舞弊治理功能在我国能源贸易领域运用存在的问题的分析，进而探寻出成因，为本文后续找寻合理的解决方案提出了针对性的解决方案。
第四章是强化我国能源贸易领域法务会计舞弊治理功能的路径分析。笔者通过完善适合我国能源贸易领域法务会计发展的法律法规体系、加强法务会计人才队伍的建设、积极扩大法务会计的反舞弊市场等方面系统地为我国能源贸易领域法务会计治理舞弊行为提出了针对性的意见。
第五章是案例分析。
第六章是结语。
关键词：利益相关者；法务会计；舞弊；治理
Abstract
Along with our country socialist market economy more open, accounting is facing more and more complex economic environment. Although forensic accounting in our country has caused extensive concern of theory and practice, however, forensic accounting personnel's quality and quantity in our country is far from satisfy the demand of the society, at the same time, domestic scholars on the basic concept of forensic accounting system construction, and other important aspects there are great differences, modern market mechanism and law decides the stakeholders are will exist between the contradictions and conflicts of interest. Forensic accounting is a kind of adapt to the competitive market economy, it is in the treatment of the stakeholders in a conflict of interest can play a role, so the stakeholder theory study, along with the forensic accounting to stand in the perspective of different stakeholders, from the conflict between the interests of find violate the interests of the other means of fraud and fraud, use of forensic accounting fraud governance function and tried to through litigation way to remedy the loss, in order to achieve mutual checks and balances. Therefore, study of forensic accounting have important practical significance to our country.
This paper mainly consists of the parts:
The first chapter is the introduction part. This part mainly elaborated the selected topic significance and background of this paper, the research both at home and abroad, research methods and content framework.
The second chapter is the stakeholder theory and summary of forensic accounting. This part of the system based on stakeholder theory, conflict of interest and fraud, conflicts of interest generated in the fraud, the forensic accounting and fraud management function to build a solid theoretical foundation of this essay.
The third chapter is based on the stakeholder perspective of legal governance functions of accounting fraud perspective in this paper. The author through to the forensic accounting fraud governance functions using the analysis of existing problems in our country, then analyzes the function of forensic accounting fraud governance in our country, using the cause of the problem. This chapter for this article follow-up to find reasonable solutions put forward specific solutions of targets.
The fourth chapter is to strengthen the analysis of the path of legal governance functions of accounting fraud. The author through the perfect fit for the development of
forensic accounting in our country legal system, strengthen forensic accounting talent team construction, actively expand forensic accounting of rigging the market system for forensic accounting in China, including its management fraud pertinent opinions are put forward.
The fifth chapter is case analysis.
Key Words：Stakeholders; Forensic accounting; Fraud; Governance
目录
摘要 I
Abstract II
1 绪论 1
1.1 选题的意义 1
1.2 研究综述 1
1.2.1 利益相关者的研究 1
1.2.2 关于法务会计的研究 4
1.3 研究方法及内容框架 6
2 利益相关者理论与法务会计 9
2.1 利益相关者理论、利益冲突与舞弊行为 9
2.1.1 利益相关者理论概述 9
2.1.2 利益相关者主体的构成 10
2.1.3基于利益相关者视角的利益冲突 11
2.2利益冲突中产生的舞弊行为 13
2.2.1舞弊产生的动机分析 13
2.2.2舞弊行为的表现形式 14
2.2.3利益冲突中产生舞弊行为的危害 15
2.3法务会计及其舞弊治理功能 15
2.3.1法务会计概述 15
2.3.2法务会计与司法会计的比较 16
2.3.3 法务会计治理舞弊的功能分析 17
3 基于利益相关者视角的法务会计舞弊治理功能透视 21
3.1法务会计的舞弊治理功能在我国能源贸易领域运用存在的问题 21
3.1.1利益相关者对舞弊损失严重性认识不足 21
3.1.2利益相关者缺乏委托法务会计的意识 22
3.1.3 法庭对法务会计专家意见采信度不高 22
3.1.4 我国能源贸易领域法务会计专家人才的缺失 23
3.2法务会计的舞弊治理功能在我国能源贸易领域运用存在问题的原因 23
3.2.1我国能源贸易领域缺少适合法务会计发展的法律环境 23
3.2.2 未成立专门反舞弊的法务会计组织及内部机构 24
3.2.3 未制定全国统一的法务会计准则 24
3.2.4 未建立合理的法务会计人才培养模式 25
4 利益相关者视角下法务会计舞弊治理功能强化的路径 27
4.1完善适合我国能源贸易领域法务会计发展的法律法规体系 27
4.1.1制定我国能源贸易领域的《萨班斯-奥克斯利法案》加大舞弊的惩治力度 27
4.1.2 建立法务会计专家证人制度 28
4.1.3法务会计鉴定制度的确立 28
4.2加强法务会计人才队伍的建设 29
4.2.1 开展法务会计研究生教育 29
4.2.2 成立专门的法务会计组织及职业资格认证 29
4.2.3 重视法务会计职业的后续教育 30
4.3 积极扩大法务会计的反舞弊功能 31
4.3.1 能源企业设立专门的反舞弊部门 31
4.3.2 会计师事务所重视法务会计业务 31
5 不同利益相关者视角的法务会计案例分析 32
5.1重庆GZ金石能源贸易有限公司案例分析 32
5.1.1 案例背景介绍 32
5.1.2 有权机关的调查情况及其困惑 33
5.1.3法务会计介入后不同利益相关者可以采取的救济措施 35
5.2 法务会计参与兴业银行舞弊案例分析 36
5.1.2 案例背景介绍 36
5.2.2法务会计参与后揭示的舞弊问题 37
5.3案例评价 38
6 结语 40
致 谢 41
参考文献 42 |
