摘 要
在日益復(fù)雜的市場(chǎng)環(huán)境下，收購兼并、破產(chǎn)清算、損失計(jì)量等案件和糾紛的處理越來越多，用過去單純的會(huì)計(jì)技術(shù)或法律工作已經(jīng)不能有效率的實(shí)現(xiàn)預(yù)期效果，法務(wù)會(huì)計(jì)應(yīng)運(yùn)而生。
本文按照“提出問題—分析問題—解決問題”的思路進(jìn)行結(jié)構(gòu)和內(nèi)容上的安排。首先從市場(chǎng)經(jīng)濟(jì)發(fā)展、會(huì)計(jì)控制功能弱化等方面分析法務(wù)會(huì)計(jì)的產(chǎn)生動(dòng)因，并對(duì)國(guó)內(nèi)外的研究進(jìn)行歸納和評(píng)述，指出現(xiàn)有的研究尚未構(gòu)建法務(wù)會(huì)計(jì)體系，缺乏對(duì)法務(wù)會(huì)計(jì)證據(jù)規(guī)則的研究，研究較少涉及實(shí)務(wù)工作。其次針對(duì)我國(guó)當(dāng)前研究所存在的這些問題，進(jìn)行深入探討，文章的第二章嘗試構(gòu)建法務(wù)會(huì)計(jì)體系，第四章對(duì)法務(wù)會(huì)計(jì)證據(jù)以及相關(guān)證據(jù)規(guī)則進(jìn)行研究，通過一則偽造金融票證的案件對(duì)法務(wù)會(huì)計(jì)證據(jù)在案件偵查和犯罪認(rèn)定中的作用進(jìn)行具體分析和案情總結(jié)，第五章對(duì)法務(wù)會(huì)計(jì)中的常見業(yè)務(wù)—經(jīng)濟(jì)損失賠償問題進(jìn)行研究，在遵守法律相關(guān)規(guī)定的基礎(chǔ)上，選取恰當(dāng)?shù)挠?jì)量方法對(duì)某商業(yè)賄賂案件中原告方的損失金額進(jìn)行計(jì)算，并指出所選取的計(jì)量方法的潛在局限。最后，文章對(duì)我國(guó)發(fā)展法務(wù)會(huì)計(jì)將面臨的問題進(jìn)行分析并提出相應(yīng)的對(duì)策。

關(guān)鍵詞 法務(wù)會(huì)計(jì)；業(yè)務(wù)范圍；證據(jù)規(guī)則；損失計(jì)量
Abstract
In an increasingly complex environment of capital market, there are more and more economic cases and disputes about mergers and acquisitions, bankruptcy and liquidation, securities fraud, anti-dumping, loss of measurement. Either the simple accounting techniques or the laws used in the past, has not been efficient to achieve the expected results, and forensic accounting is the typical delegate.
The structure of this artist is “questions-analyze the problem-solve the problem”. First, we analysis the production of forensic accounting from the development of market economy, accounting control functions have weakened and so on. the research domestic and aboard has not yet built forensic accounting system, the existing research the lack of forensic accounting rules of evidence and research，there are few studies involving practical work. Second, the Institute for the existence of our country's current problems, in-depth discussions, in the second chapter the article attempts to build the forensic accounting system, in the fourth chapter the article researches the forensic accounting evidence and rules of evidence forgery of financial bills through a legal case for accounting evidence in the case of criminal investigation and identified the role of specific analysis and case summary, in the fifth chapter we research the common business in forensic accounting-the issue of compensation for economic losses, in compliance with the relevant provisions of the law on the basis of selecting appropriate measurement methods of a commercial bribery cases in the amount of the plaintiff's loss calculation, and that the selected potential limitations of measurement methods. Finally, the article analysis the issues will face on development of forensic accounting in China and propose appropriate countermeasures.

Keywords Forensic Accounting; business; personnel training; The rules of evidence; Loss measurement

目 錄
摘 要 I
Abstract II
第1章 緒論 1
1.1 研究背景、目的和意義 1
1.1.1 研究背景 1
1.1.2 研究目的和意義 2
1.2 法務(wù)會(huì)計(jì)的產(chǎn)生動(dòng)因 2
1.2.1 市場(chǎng)經(jīng)濟(jì)發(fā)展的需要 2
1.2.2 大量經(jīng)濟(jì)糾紛的出現(xiàn) 2
1.2.3 會(huì)計(jì)控制功能的弱化 3
1.2.4 法律在行業(yè)監(jiān)督上的局限 4
1.3 國(guó)內(nèi)外發(fā)展現(xiàn)狀及評(píng)述 4
1.3.1 國(guó)外發(fā)展現(xiàn)狀及評(píng)述 4
1.3.2 國(guó)內(nèi)發(fā)展現(xiàn)狀及評(píng)述 6
1.4 本文研究思路及創(chuàng)新點(diǎn) 9
1.4.1 研究思路 9
1.4.2 創(chuàng)新點(diǎn) 9
1.5 本章小結(jié) 10
第2章 構(gòu)建我國(guó)法務(wù)會(huì)計(jì)體系 11
2.1 構(gòu)建法務(wù)會(huì)計(jì)理論體系 11
2.1.1 法務(wù)會(huì)計(jì)的概念 11
2.1.2 法務(wù)會(huì)計(jì)的目標(biāo) 13
2.1.3 法務(wù)會(huì)計(jì)的假設(shè) 13
2.1.4 法務(wù)會(huì)計(jì)的要素 13
2.2 法務(wù)會(huì)計(jì)資格認(rèn)證 14
2.3 法務(wù)會(huì)計(jì)業(yè)務(wù)規(guī)范 15
2.4 法務(wù)會(huì)計(jì)職業(yè)道德 15
2.5 本章小結(jié) 15
第3章 法務(wù)會(huì)計(jì)的業(yè)務(wù)范圍及調(diào)查方法 16
3.1 法務(wù)會(huì)計(jì)的業(yè)務(wù)范圍 16
3.1.1 反洗錢和恐怖主義融資 16
3.1.2 財(cái)務(wù)舞弊偵查 17
3.1.3 經(jīng)濟(jì)損失索賠 17
3.1.4 專業(yè)過失調(diào)查 18
3.1.5 計(jì)算機(jī)犯罪調(diào)查 18
3.1.6 網(wǎng)絡(luò)犯罪調(diào)查 19
3.2 法務(wù)會(huì)計(jì)調(diào)查程序和調(diào)查技術(shù) 19
3.2.1 調(diào)查程序 19
3.2.2 調(diào)查技術(shù) 20
3.3 本章小結(jié) 23
第4章 法務(wù)會(huì)計(jì)證據(jù)及其應(yīng)用研究 24
4.1 法務(wù)會(huì)計(jì)證據(jù)的研究對(duì)象：會(huì)計(jì)證據(jù) 24
4.1.1 法務(wù)會(huì)計(jì)證據(jù)的質(zhì)量特征 24
4.1.2 會(huì)計(jì)證據(jù)的證明力及證明內(nèi)容 25
4.1.3 會(huì)計(jì)證據(jù)類型及相應(yīng)的取得方法 27
4.2. 法務(wù)會(huì)計(jì)證據(jù)在案例中的應(yīng)用研究 29
4.2.1 案件偵查 29
4.2.2 犯罪認(rèn)定 31
4.2.3 證據(jù)規(guī)則應(yīng)用總結(jié) 32
4.3 本章小結(jié) 33
第5章 基于法務(wù)會(huì)計(jì)的損失計(jì)量分析研究 34
5.1 關(guān)于經(jīng)濟(jì)損失賠償?shù)南嚓P(guān)法理及法律規(guī)定 34
5.1.1 賠償損失的特征 34
5.1.2 賠償損失的原則及法律規(guī)定 35
5.1.3 賠償損失的范圍 36
5.1.4 賠償損失的計(jì)算 37
5.2 案例分析 37
5.2.1 背景分析 37
5.2.2 財(cái)務(wù)數(shù)據(jù) 38
5.2.3 具體要求 41
5.2.4 關(guān)于損失計(jì)算的潛在局限 42
5.2.5 關(guān)于利息率的分析 44
5.3 本章小結(jié) 47
第6章 發(fā)展我國(guó)法務(wù)會(huì)計(jì)發(fā)展將面臨的問題及對(duì)策 50
6.1 發(fā)展我國(guó)法務(wù)會(huì)計(jì)將面臨的問題 50
6.1.1 法律建設(shè)滯后 50
6.1.2 業(yè)務(wù)范圍狹窄 50
6.1.3 專業(yè)人才缺少 50
6.1.4 組織機(jī)構(gòu)缺乏 51
6.1.5 法務(wù)會(huì)計(jì)與司法會(huì)計(jì)之爭(zhēng) 51
6.2 推動(dòng)我國(guó)法務(wù)會(huì)計(jì)發(fā)展的具體對(duì)策 52
6.1.1 完善法律體系 52
6.2.2 擴(kuò)大業(yè)務(wù)范圍 53
6.2...