دانلود رایگان مقاله انگلیسی تحقیق در مورد اقدامات تکنیکی قانونی حسابداری قانونی به همراه ترجمه فارسی
|عنوان فارسی مقاله:||تحقیق در مورد اقدامات تکنیکی قانونی حسابداری قانونی|
|عنوان انگلیسی مقاله:||Research on Legal Procedural Functions of Forensic Accounting|
|رشته های مرتبط:||حسابداری و حقوق، حسابداری مالی و حسابداری مدیریت، حقوق عمومی|
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|نشریه||الزویر – Elsevier|
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بخشی از ترجمه فارسی مقاله:
۱ – مقدمه
بخشی از مقاله انگلیسی:
Since its emergence in America, forensic accounting has become an utmost concern of scholars in different countries. Since the introduction of forensic accounting into China in the late 1990s, forensic accounting research has become an upsurge in the accounting school of China. Hundreds of papers have been published, but most of them have done research on forensic accounting from the perspective of accounting instead of from multiple perspectives, including legal science. On the basis of localizing forensic accounting in China, creating forensic accounting profession, and promoting the joint development of accounting and legal profession, we should explore the basic theory of forensic accounting, such as its values and functions. Forensic accounting is socio-professional activities which blend accounting and law and has its specific values and functions. Its ultimate goal is to safeguard the property of a legal subject. Forensic accounting can implement powerful legal, economic, social, and political functions. This paper explores the legal procedural functions of forensic accounting to provide a basic clew for establishing a forensic accounting function system with Chinese characteristics.
۲٫ Basic connotation of forensic accounting
It is universally considered both home and abroad that forensic accounting takes courts as its working goal and criminal or civil lawsuits as its basic service orientation. Its goals are limited to giving expert advice, that is, an expert report or accounting expert evidence, through investigations or identification. Expert advice is presented to a court and used as expert evidence or court evidence. After crossexamination, expert evidence is adopted as referee evidence by judges to determine whether the defendant should bear legal liability. Expert advice provides litigation support. In this sense, forensic accounting is equivalent to lawsuit accounting or court accounting. It does not reveal the nature of forensic accounting . On the basis of localizing forensic accounting, promoting scientific development, creating a new profession, and developing economy, we should define the basic connotation of forensic accounting as follows: forensic accounting is socio-professional activities in which a specific legal subject uses law, accounting, audit, and assessment to handle and solve the problems of illegal encroachment, damages, value maintaining, and value adding.
۲٫۱٫ Forensic accounting is socio-professional activities
Accounting has evolved from ancient accounting into modern accounting in the 1950s. Respective requirements for accounting information inside and outside an enterprise make accounting gradually split into two subsystems, that is, financial accounting and management accounting. Both of them are socioprofessional activities. Audit is the deepening and fragmentation of accounting supervision. Law reflects the will of the state to establish, manage, and develop social, economic, and political order. Forensic accounting is a compound discipline which merges accounting, audit, and law. Forensic accounting practices are property maintenance and supervision behavior. They aim to maintain and add the value of a legal subject’s property, take the legal system as the criterion, and take economic business facts as the basis. They are socio-professional activities.