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1、浅议法务会计现状及策略一、我国法务会计的现状 由于现阶段我国仍处于社会主义市场经济发展的初期阶段，各种有关制度尚不完备，法务会计的理论研究相对还比较滞后。就司法机关这一需求主体而言，在法制建设的过程中诉讼证据的确凿性、公允性要求日益明显，而在诉讼的过程中，往往涉及到许多与会计相关的法律问题，法官鉴于会计知识的缺乏，法庭因缺乏相关的专业知识，面对复杂的财务事项往往束手无策，使得案件悬而不决或不能客观公正地作出裁决，损害了法律的威严，不能有效地遏制违法犯罪现象的发生。 首先，高校法务会计人才培养不足，我国高等院校本科专业中进行法务会计选修课教育主要集中在少数政法院校和政法管理学院，很少有正规的法务
2、会计或法务会计方向的本科教育体系，而研究法务会计方向的研究生和博士生就更是微乎其微。其次，具备专业基础知识、职业道德品质和各种能力的法务会计人员严重不足。培养的注册会计师、律师往往是“单型”的人才。注册会计师普遍缺乏法学、证据学等方面的知识，在处理法务会计题时往往只重视会计报表，忽视会计调查，只重视会计信息，忽视法律程序和证据规则。律师只通晓法律，缺乏必要的会计、审计知识与技能，不能察觉当事人会计信息中违规、违法的蛛丝马迹，也不能根据凋查结果做出合理的职业判断。 二、法务会计产生的原因 (一)虚假会计信息的泛滥 虚假会计信息给社会经济造成了巨大的损失，同时也给会计行业的生存和发展带来了巨大的隐
3、患。当前我国正处于经济转型时期，经济犯罪案件增多，贪污金额日益加大，舞弊方式也日趋隐蔽和复杂。会计知识与法律知识的简单结合也无法达到预期的效果，因此，人们开始意识到只有将这两种知识加以有效结合并且同时加入更多的理论和实践支持，才能有效地解决问题，满足社会经济发展的需要。 (二)法律和会计自身职能的局限性 法学的主要任务是处理法律规范，其裁判的准则是探讨实证法的规范意义、规范效力的内容以及法院的判决。法官、律师等专业人士是法律的专家而不是会计专家，无法准确地判断会计专业的相关问题，法律人的经验与知识无法成为证据与事实的连接点，所以将部分权能让渡给另一类专业人员，法务会计正是这样的角色。由于会计人
4、员经常需要运用自己的思想理解和自身的工作经验来进行职业判断，发生错误也就在所难免，这就需要会计人员具备一定的法务理论。 (三)传统的审计存在诸多不足 市场经济条件下，社会公众对审计人员的期望值越来越高。由于会计信息滞后于经济活动，会计反映经济业务情况存在时间局限性。现代造假舞弊技术的水平愈来愈高，注册会计师只能对前期财务报告的公允性、合法性表示意见，审计的答证职能受到了相当大的限制。社会公众对审计人员过高的期望与审计结果间存在相当大的差距，注册会计师往往无法依靠审计准则来为自己做出有效抗辩。 (四)没有一个专门的组织机构 从我国法务会计的供给现状看，我国目前还没有一个专门的组织机构提供真正意义
5、上的法务会计服务。从业务范围上看，主要是对“涉案的会计核算资料进行核实和判断”，同传统的司法鉴定范围基本上相同，并没有包括法务会计大部分的职能。从受案委托程序上看，其“暂接受司法机关、仲裁机构的委托。当事人、代理人、辩护人可以向办案的司法机关、仲裁机构提出书面申清，由司法机关、仲裁机构向司法会计鉴定委员会提出鉴定委托”，这也与立法鉴定人相同。由此可见，我国法务会计这一行业仍有很大的发展空间。 三、加强我国法务会计建设的几点建议 近年来，随着社会经济发展和法制体系的不断完善，法务会计作为一门边缘性学科，也得到了长足的发展。但基于以上现状和原因分析，要实现其存在和发展价值，使之更好地服务于当今社会
6、，笔者认为应从以下几个方面加强建设和普遍推广。 (一)要加强现代法制建设，健全和完善现有法律法规体系 正所谓“无规矩不成方圆”，要实现法务会计的迅速构建，就必须先完善现有的司法制度体系，尽快建立起一套统一的、合理的法务会计鉴定标准。法务会计的主要任务和工作目的是介入企业单位与个人之间的权益纠纷，用法律的手段来实现社会经济正常秩序的维护。基于法务会计的这一存在价值和特点，我们不但要加快相关法律法规的出台、建立健全法律保障体系，而且要时常注意现行法律法规的执行力度和运行状况，将法务会计的执业依据、范围以及法律责任纳入到法律体系建设中去，真正做到“有法可依、有法必依、执法必严、违法必究”，进而为法务
7、会计建设提供一个坚实后盾和稳定的发展环境。 (二)要加强法务会计人才的培养及各相关部门之间的协作 人才是任何社会制度形成和发展的关键。就目前来看，法务会计已经不再是传统意义上的会计，其人员构成也不再是从事传统会计工作的人员，而应该是跨学科的综合型人才。随着社会经济的飞速发展，当今法务会计工作人员不但要有高尚的职业道德(其中保密和自律是其最高要求)，而且要有客观性与独立公允性的敬业精神。因此，随着国际化进程的不断加快，加强服务会计人才的培养可谓迫在眉睫。同时，法务会计工作的开展是一项复杂的过程，它牵涉到很多部门，比如司法机构、律师事务所、会计师事务所以及国家审计部门等。因此，我们必须加强各相关部
8、门之间的有效协作，充分体现出会计师事务所的主体地位。只有这样，才能实现法务会计的建设与发展。除以上法务会计建设策略外，还有其他一些措施，比如加强社会宣传力度。就目前来看，法务会计是冷门专业，很少有人问津。因此，借助现代传播媒介加强对法务会计的宣传力度，使人们真正了解到何为法务会计，其目标、范围以及在社会经济发展中的作用，这样才能为法务会计的建设创造新的发展契机。 四、结语 总而言之，提高法务人员的素质，增加法务事务所，对减少企业舞弊现象，落实会计法律责任，促进经济案件的顺利审判和公正裁决，维护经济秩序均有着重要意义。 First, the present status of forensic
9、accounting in our country Due to the present stage in our country is still in the early stages of the development of the socialist market economy, all kinds of relevant system is not yet complete, forensic accounting theoretical study still lags behind relatively. For judicial organs that demand sub
10、ject, in the process of the construction of legal system of litigation evidence the validity, the fair sex requirement has become increasingly apparent, and in the process of litigation, often involves many legal problems related to accounting and, in view of the lack of accounting knowledge, a judg
11、e court because of the lack of relevant professional knowledge, in the face of complex financial matters often helpless, makes case suspension without decisions or not objective and fair to decide, damage the majesty of the law, can not effectively curb the illegal crime phenomenon. First of all, la
12、ck of forensic accounting talents training in colleges and universities, colleges and universities in our country for forensic accounting elective course in undergraduate education are mainly concentrated in a few colleges and universities of political science and law and management college of polit
13、ical science and law, there are few formal direction of forensic accounting, legal system of undergraduate education, and research direction of forensic accounting graduate students and doctoral student is minimal. Second, have professional knowledge, professional ethics quality and shortage of fore
14、nsic accounting personnel of various kinds of ability. Cultivation of certified public accountants, lawyers tend to be monotype talent. Certified public accountant general lack of evidence law, learn knowledge, in the treatment of the forensic accounting questions was often only pay attention to the
15、 accounting statements, ignore the accounting research, only pay attention to the accounting information, ignoring the legal procedures and evidence rules. Lawyer only familiar with the law, lack of necessary accounting and auditing knowledge and skills, cant detect the parties have the irregulariti
16、es and illegal evidence of accounting information, also cant make reasonable professional judgment according to the results of the research. Second, the causes of forensic accounting (a) the spread of false accounting information False accounting information to the social economy caused great loss,
17、but also to the survival and development of accounting industry brings huge hidden trouble. Current our country is in economic transition period, the economic crime, corruption amount is increasing, is hidden and complex fraud way. Simple combination accounting and legal knowledge cannot achieve the
18、 desired effect, as a result, people begin to realize that only the combination of the two kinds of knowledge to be effective and add more theoretical and practical support, at the same time can effectively solve the problem, to meet the needs of the development of social economy. (2) the limitation
19、s of legal and accounting itself functions Processing is the main task of the legal regulation of law, the judgment criterion is to explore the empirical method of the specification of the meaning and the effect of these specification and the content of the courts decision. Judges, lawyers and other
20、 professionals is an expert in the law rather than accounting experts, unable to accurately determine accounting related issues, the legal persons experience and knowledge to be the junction of evidence and fact, so will be part of the power delivered to the other professionals, the role of forensic
21、 accounting is such. Because the accounting personnel often need to use their own ideological understanding and their experience to make professional judgment, errors are inevitable, which requires the accounting personnel have the certain legal theory. (3) the traditional auditing has many disadvan
22、tages Under the condition of market economy, the social publics expectations of the auditor is higher and higher. Due to lag behind economic activity accounting information, accounting reflect economic business conditions exist time limitations. Modern fraud fraud more and more high technology level
23、, only the fairness of the financial report to early for certified public accountants, legitimacy, audit of a function is limited by the considerable. High expectations of the general public to auditors and the considerable gap between the audit results, often cannot rely on auditing standards for c
24、ertified public accountants to make effective defense. (4) no special organization From the supply status of forensic accounting in our country, our country is not yet a special organization to provide forensic accounting services on real significance. Look from the scope of business, mainly to veri
25、fy the accounting data and judge involved, with the traditional scope of judicial authentication is basically the same, did not include most of forensic accounting functions. Look from accepting cases commissioned program, its accepts the commission of the judicial organs, the arbitration organizati
26、on. The parties, agents, counsel to the judicial organs of the handling, arbitration institution written ShenQing, by judicial organs, arbitration institution to the judicial accounting appraisal committee proposed appraisal commissioned, this also is the same as the legislation of the surveyor. For
27、ensic accounting in our country, therefore, the industry still has great space for development. Third, several Suggestions to strengthen the construction of forensic accounting in our country In recent years, with the development of social economy and the continuous improvement of the legal system,
28、legal accounting as a borderline subject, also got great development. But based on the present situation and cause analysis above, to realize the value of their existence and development, in order to better serve the society, the author thinks that from the following several aspects to strengthen th
29、e construction and popularization. (a) to strengthen the modern legal system construction, improve and perfect the existing laws and regulations system Is the so-called nothing can be accomplished without norms or standards, in order to realize rapidly construct of forensic accounting, we must perfe
30、ct the existing system of judicial system, as soon as possible, set up a unified, reasonable forensic accounting appraisal standard. The main task of the forensic accounting and working purpose is to intervene between the enterprises and individual rights disputes, by means of the law to implement t
31、he maintenance of normal social and economic order. Based on the existence value and the characteristics of forensic accounting, not only do we have to speed up the relevant laws and regulations, establish and improve the law guarantee system, and should always pay attention to the running status of
32、 the current enforcement of laws and regulations and the practice of forensic accounting basis, scope and legal responsibility into the legal system construction, truly laws, the laws and law applied, barriers, and provide a solid backing for forensic accounting construction and stable development e
33、nvironment. (2) to strengthen the cultivation of forensic accounting talents and the coordination between various related departments Talent is the key to the formation and development of any social system. For now, forensic accounting is no longer in the traditional sense of the accounting, the per
34、sonnel structure is no longer engaged in the work of the traditional accounting personnel, and should be interdisciplinary comprehensive talent. With the rapid development of social economy, current forensic accounting personnel not only have the noble professional ethics, including confidentiality
35、and self-discipline is the highest), and have the objectivity and independence the devotion of the fair sex. Therefore, with the accelerating of internationalization, strengthen service accounting talented persons raise is imminent. At the same time, the development of forensic accounting work is a
36、complicated process, it involves many departments, such as the judiciary, law firms, accounting firms, and the national audit department, etc. Therefore, we must strengthen the effective collaboration between all relevant departments, which fully reflects the subject status of the certified public a
37、ccountants. Only in this way, to realize the construction and development of forensic accounting. In addition to the above legal accounting construction strategy, there are some other measures, such as strengthen social propaganda. For now, forensic accounting is less popular professional, very few
38、takers. Therefore, with the aid of modern media to strengthen the publicity of forensic accounting, make people really understand that what is forensic accounting, the aim, scope and role in the social and economic development, so as to create a new development opportunity for the construction of forensic accounting. Four, conclusion In short, to improve the quality of the staff, increase the legal firm, to reduce corporate fraud, to carry out the accounting legal liability, promote economic smooth trial and justice of the case, maintaining economic order has important significance.
