法务会计职业机制建构研究  

Establishment of Forensic Accounting Profession Mechanism

作　　者：董仁周[1] 

机构地区：[1]湖南财政经济学院法学与公共管理系,湖南长沙410205

出　　处：《审计与经济研究》2012年第1期60-67,共8页Journal of Audit & Economics

基　　金：湖南省2008年度哲学社会科学基金课题(08YBB331);湖南省教育科学"十一五"规划2008年度资助课题(XJK08BGD030);湖南财政经济学院2009年度课题(K2009036)

摘　　要：法务会计是特定主体运用法律、会计、审计评估算工具处理和解决不同主体财产的被非法侵占、受损害赔偿、保值增值等问题的社会专业活动,法务会计主体不能只限于法务会计师,应由法务会计司法主体、执法主体、单位主体和中介主体等构成,各主体分别在不同的区域和边界履行职责。法务会计职业是以法务会计市场需求为基础,以法律制度为根据,以公正公平为目标,具备职业理念、职业能力、职业水准、职业利益、职业责任、职业风险、职业机制的独立化以及专业化和国际化的独立社会群体和职业力量。通过探讨法务会计职业的权利义务机制、市场准入机制、独立执业机制、利益保障机制、风险防控机制的建构,以期为建设中国本土化的法务会计职业机制提供基本思路。Forensic accounting is a professional activity in society in which a specific entity deals with such issues as illegal invasion, loss compensation, value preservation and increase of different entites＇ property by means of such instruments as law, accounting, audit and evaluation. Forensic accounting is not limited to forensic accountants and it should be made up of judicial entity, executive entity, unit entity and intermediary entity of forensic accounting, but its specific function and value must be relied on the activities of different forensic accounting subjects. In respective regions and boundaries, forensic accounting handles and try to solve the problems of illegal encroachment, damages, and value maintaining and adding of the clients＇ property. It also accomplishes the mission of guaranteeing property safety and maintaining and adding property value. Forensic accounting is bound to gradually become an independent professional group and force as well as the focus of social concern. Forensic accounting profession takes market demand of forensic accounting as the basic, legal system as the basis and fairness and impartiality as the goal. It possesses an independent, professional and international professional philosophy, competence, standards, interests, responsibilities, risks, and mechanisms. This paper explores the establishment of the right and obligation mechanism, market entry mechanism, independent practicing mechanism, interest guaranteeing mechanism of forensic accounting profession, and risk control mechanism, so as to provide a basic way of thinking for establishing localized forensic accounting profession in China.

关 键 词：法务会计 司法会计 职业机制 权利义务机制 市场准入机制 独立执业机制 利益保障机制 风险防控机制 

分 类 号：F234.9[经济管理—会计学]