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Paper代写:Forensic accounting

2018-07-11 17:03:40 | 日記
本篇paper代写- Forensic accounting讨论了法务会计。法务会计是一门融合了多门学科的新型边缘会计学科,包括了会计学和法学等。也正因如此,它不同于一般的会计学科及其相关的会计工作,也和普通的审计相关的业务不一样。所以了更要处理好各个学科直接的关系和界限。本篇paper代写由51due代写平台整理,供大家参考阅读。

The basic content of behavior boundary can be determined effectively. Forensic accounting is an emerging discipline, and is not a closed subject, also because of this, its openness will need to have a set of theory system, to make the content of the emerging discipline of forensic accounting system recognition.

Since forensic accounting is a subject with overlapping edges, it is especially important to determine the boundary of behavior. Unclear disciplinary boundaries may affect the subsequent development of a discipline, and may also affect a development space of the discipline's corresponding profession. Forensic accounting is first made in auditing, accounting, law and other disciplines to the development of fusion, such an emerging discipline, not mature discipline, the behavior boundaries of forensic accounting is determined also decided to it after a professional orientation.

The research on legal accounting in China has been going on for about ten years, but there has not been a big breakthrough in practice. If there is no clear legal accounting behavior boundaries, so first of all for discipline development will have a huge impact, but also in the market competition will be difficult to have their own place.

Why in forensic accounting behavior boundaries defined in so difficult, mainly because of the following several reasons: one is behavior boundaries have to response the nature of the discipline, also is the essence of forensic accounting, it is also the basic principles. Second, the determination of behavioral boundaries must reflect its professional characteristics. As a discipline integrating law and accounting, professional characteristics must be clear. Third, must have certain distinction with other disciplines. Legal accounting is a highly intersecting discipline in the first place. If there is no clear boundary between it and accounting, law and other disciplines, it will be very difficult to develop.

Legal accounting began in the United States under the name of a member of the meric? In 1946, pellebaut's scholars first proposed that in the 1980s and 1990s, the definition of legal accounting was defined under the study of four law firms and related schools. However, western research focuses on practical research, emphasizes financial investigation and other applications, and gradually forms a set of special investigation methods.

According to the development of the current definition of legal accounting, there are three characteristics: first, the content of legal accounting gradually increases, from the initial accounting investigation to the deepening of various judicial fields. Second, legal accounting has entered a research boom period, various definitions emerge endlessly. Third, there are different emphases in practice and theory.

The characteristics of legal accounting, from the legal point of view, belong to the scope of human evidence, belongs to a kind of professional evidence. Legal accounting can provide some evidence through technical means to resolve some disputes in cases. Of course, this evidence is not a description of facts experienced by legal accountants, but an inference through professional means, and it is professional evidence.

The fundamental attribute of legal accounting is its legal service. After receiving the authorization from relevant users, we can provide relevant services and give them an expert opinion.

Technically, legal accounting is highly professional and comprehensive. Besides basic accounting and judicial knowledge, legal accounting also needs communication skills and information processing skills. All these reflect the high technical, professional and high threshold of legal accounting.

Accounting judgment, lawsuit support and accounting appraisal are the action contents of legal accounting. The relationship between these three contents is also complicated. It is not a simple independent relationship, but a cross-linked relationship.

Accounting judgment requires independence and coherence. Accounting judgment is a kind of independent application, which can be used in many evidential collection and appraisal. Accounting judgment involves various fields, including accounting appraisal, etc., which are indispensable.

These three things are interactive, right? P system. Accounting appraisal is the core evidence of lawsuit support. The boundaries between the three parts are somewhat blurred, similar to a mutually inclusive, interlaced relationship. The interrelation of such behavior contents reflects the integration of this discipline, that is, legal accounting is a discipline that integrates multiple disciplines and knowledge.

According to the definition of legal accounting, the work of legal accounting can be divided into three directions: the direction of accounting investigation, the support of accounting evidence litigation and the appraisal of legal accounting. According to these, there are three aspects to judge the behavior characteristics of legal accounting

As mentioned above, from 2003 to now, the content of legal accounting has been constantly pushing forward Chen shuxin, as if there is a trend of hundreds of flowers blooming. The emergence of more and more about forensic accounting, the forensic accounting leads to the function and the function of all kinds, admittedly, the content of the forensic accounting has an expanding trend, but will be of so much content, more new functions in the forensic accounting in this column, could lead to a bloated will fill the whole discipline, discipline of meaning, essential content are squeezed collision, for the development of forensic accounting is not good.

The course content as the behavior content, the occupation boundary also expands accordingly. In teaching, the expansion of many courses will greatly supplement students' knowledge, and teaching in other disciplines is very necessary in the learning process. However, we cannot take the course content when we study as the action content of legal accounting, which is easy to have an impact on professional standards and is not conducive to the development of legal accounting.

The development of legal accounting is not long, especially the current situation of China's legal accounting. As legal accounting has just entered China, due to the influence of various factors, it is often expected that the performance will soar excessively, and the performance will be greatly underestimated. Now many of the theory of development to the present boundary expansion of research scope and behavior is used to promote the development of forensic accounting in our country, but what exactly do not appropriate, can achieve the forensic accounting to develop in the direction of a favorable needs us to think about.

Next, we need to talk about the field of legal accounting practice. As a professional accounting behavior, legal accounting will inevitably exist in its specific business scope. At present, there is no such professional title as legal accountant in our country. According to the nature of his profession, the field of practice of forensic accounting consists of the following parts.

Legal accounting combines the knowledge of accounting, judicature and other disciplines. In times of forensic accounting business, forensic accounting personnel to provide technical analysis and concluded that support, also can provide testimony when necessary, in other words is to be able to give a positive influence in the court. Sometimes in the process of case, the judiciary in the face of the problems about accounting one hand tied behind your back, when I was in solving related disputes, forensic accounting in the time will take to the important role.

Nowadays, accounting judicial appraisal is mainly used for economic crimes, property disputes and administrative lawsuits against economic punishment.

Legal accounting is a new frontier accounting discipline that integrates multiple disciplines, including accounting, auditing, law and evidence. For this reason, it is different from the general accounting discipline and its related accounting work, and also different from the general audit-related business. Therefore, it is more important to deal with the direct relations and boundaries of various disciplines.

The boundary relationship between legal accountant and lawyer. It is easy for lawyers and legal accountants to have unclear functions in judicial proceedings, which may lead to disputes or poor cooperation in judicial proceedings. Therefore, legal accounting can only participate in and obtain certain rights in judicial proceedings if it is entrusted or hired by public security and judicial personnel. Lawyer is primarily a legal nature of the service, and forensic accounting is mainly focus on the judgment of accounting behavior, therefore in the process of judicial proceedings should not be mixed boundaries, lest appear the behavior of the cross.

The relationship between legal accounting and traditional judicial accounting. As a result of the co-existence of these two terms, there has been some confusion between legal accounting and traditional judicial accounting. Judicial accounting should be abandoned at an appropriate time and it is more appropriate to adopt legal accounting. Of course, that's just my opinion. In the development of forensic accounting and traditional boundaries between judicial accounting should understand that it is judicial accounting has the investigation power, and forensic accounting is only a kind of service, should reflect the more technical and professional.

In addition to the above, legal accounting should also pay attention to the boundary relationship between independent auditing and investigation. Forensic accounting, in short, the professional and technical strong edge discipline are in the middle of a new development period, to be sure there are many hindering the development of the discipline, but there is no denying that the subject more and more applications also got more and more people of recognition. Therefore, it is very important to understand the behavioral boundaries and professional fields of forensic accounting.

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