Natalia Stelmakh
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摘要

法务会计鉴定和预防经济犯罪是法务会计鉴定的一项重要任务。今天,科学家和从业者主要研究法务会计专业知识的程序问题。对会计改革条件下经济犯罪预防、识别和终止的组织原则和方法原则研究不够。与此同时,今天犯下违法行为的可能性扩大了,国家对经济实体活动的控制大大削弱了,盗窃和其他滥用职权的动机大大增加了。对法务会计专门知识的实际需要是由于调查人员在发现企业经济活动事实的扭曲和对企业造成重大损失的违反财务纪律方面经常遇到困难。因此,法务会计专业知识是许多刑事和民事侵权案件中收集证据的重要手段。专业会计师的合格意见有助于客观事实的确立和法院判决的公正。为了提供专家的意见,有必要提供信息来源。法务会计专业知识的信息来源分为立法、规范和事实。提供给专家研究的真实信息来源必须符合质量标准(形式标准、合法性标准、真实性标准和所进行交易的有效性标准)。会计和非会计凭证反映了各种经济交易。为了确定不利的文件,专家需要考虑到处方、文书工作可能发生在事后等等。为了确定这些违规行为,你必须检查所有相关文件。然而,专业会计师不仅要有会计、分析和控制方面的知识,还要了解企业实体(经济部门:建筑、贸易、农业)的具体情况,才能提供定性的结论。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
INFORMATION PROVISION OF FORENSIC ACCOUNTING
An important mission of forensic accounting expertise is to identify and prevent economic crime. Today, scientists and practitioners mostly study procedural issues of forensic accounting expertise. Organizational and methodological principles ofthe prevention, identification and termination of economic offenses in the conditions of the accounting reform are not stud-ied efficiently. At the same time, today the possibilities of committing violations have expanded, state control over the activi-tiesof economic entities has significantly weakened, motivation for theft and other abuses has significantly increased.Practical need for forensic accounting expertise is due to the fact that investigators often experience difficulties in de-tecting distortions in the fact of economic activities of the enterprise and violations of financial discipline that caused materi-al losses for the enterprise. Thus, forensic accounting expertise is an important means of collecting evidence in many crimi-nal and civil casesof violation and abuse. A qualified opinion of an expert accountant contributes to the establishment of objective truth and a fair court decision. To provide the expert’s opinion, it is necessary to provide sources of information. Information sources of forensic accounting expertise are divided into legislative, normative, and factual. Authentic sources of information provided to the expert for study must meet the quality criteria (formal criterion, legality criterion, reality criteri-on, and validity criterion of carried out transaction).Documents, both accounting and non-accounting, reflect a variety of economic transactions. To identify unfavourable documents, the experts needs to consider that prescribing, paperwork can take place in hindsight, etc. To establish these vio-lations, you must check all related documents. However, the expert accountant must have not only knowledge of accounting, analysis and control, but also know the specifics of the business entity (branch of economy: construction, trade, agriculture) to provide a qualitative conclusion.
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