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论文编号：	11929
作者编号：	2320170807
上传时间：	2020/8/12 17:28:30
中文题目：	X集团破产案件中法务会计应用研究
英文题目：	Reseach on Application of Forensic Accounting in X Group Bankruptcy Causes
指导老师：	李姝
中文关键字：	法务会计；破产重组；管理人
英文关键字：	forensic accounting; bankruptcy reorganization; administrator
中文摘要：	法务会计在我国尚属于一门新兴的学科，理论研究不够充分，法务会计应用研究则更为稀少。自2007年企业破产法开始施行，企业破产案件中出现对法务会计的大量需求，企业破产业务集中在会计师事务所、律师事务所中，其从业人员，往往律师、会计师，是法律或者会计单方面的专家，难以满足破产案件中对法律、会计的复合人才的需要。将法务会计作为企业破产过程中的主导力量来进行研究，对拓展法务会计的业务范围有所帮助，增加外界对法务会计的了解，发展法务会计的业务领域。在处理企业破产案件的过程中，暴露出来法务会计目前阶段存在的种种问题，也可以促进法务会计准则、相关界定标准的建立与统一，促进法务会计的理论发展。 本文对法务会计的基本理论、研究与发展现状、法务会计在破产案件中的应用进行梳理总结。在此基础上，本文以案例分析为研究方法，选取了一个民营商业集团——X集团发生的诉讼案件及其两家子公司由于资不抵债申请破产的案例进行研究。首先，对X集团初期面临的诉讼案件进行了阐述，阐明案情、法院审理的过程及结果。其次，对于X集团涌现出的大量诉讼案件进行阐述，阐述法院对X集团的调查、审理过程，诉讼案件双方当事人纠纷争议的主要问题，法院的审理结果。再次，鉴于上述案情，X集团子公司由于资不抵债申请破产，重点分析法务会计在破产过程中的工作、及其对破产案件的影响，由此发现我国法务会计存在的问题。最后，对发现的问题提出相应的建议，以及对我国法务会计未来的发展提供一些有益的建议与参考。
英文摘要：	Forensic accounting is still a new subject in China. The theoretical research is insufficient, and the application research of forensic accounting is even scarcer. Since the implementation of the Enterprise Bankruptcy Law in 2007, there has been a great demand for forensic accounting in enterprise bankruptcy cases. Enterprise bankruptcy business is concentrated in accounting firms and law firms. Its practitioners, often lawyers and accountants, are unilateral experts in law or accounting, and it is difficult to meet the needs of law and accounting compound talents in bankruptcy cases. To study forensic accounting as the leading force in the process of enterprise bankruptcy will help to expand the scope of forensic accounting business, increase the understanding of forensic accounting from outside, and develop the business field of forensic accounting. In the process of dealing with enterprise bankruptcy cases, various problems existing in the current stage of forensic accounting are exposed, which can also promote the establishment and unification of forensic accounting standards and related defining standards, and promote the theoretical development of forensic accounting. This paper summarizes the basic theory, research and development status of forensic accounting, and the application of forensic accounting in bankruptcy cases. On this basis, this paper takes case analysis as the research method, and chooses a lawsuit case of X Group, a private business group, and two cases of its subsidiaries applying for bankruptcy due to insolvency. Firstly, it expounds the litigation cases faced by Group X in the early stage, clarifies the case, the process and results of court hearing. Secondly, it elaborates a large number of litigation cases emerging from Group X, elaborates the investigation and trial process of the court to Group X, the main issues of disputes between the parties in litigation cases, and the trial results of the court. Thirdly, in view of the above cases, X Group subsidiary filed for bankruptcy due to insolvency, focusing on the analysis of the work of business accounting in the bankruptcy process and its impact on bankruptcy cases, thus finding the problems of our country's forensic accounting. Finally, some suggestions are put forward for the problems found, and provides some useful suggestions and references for the future development of forensic accounting.
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