摘要
合同违约损失赔偿案件中常常需要求助于法务会计的支持,其中的可得利益认定与计量是其难点问题。在对可得利益的内涵及其认定与计量方法分析的基础上,通过对浙江A公司诉山西B机械有限公司逾期履约损失赔偿案的解析,具体研究了法务会计实务中可得利益的认定与计量问题。认为在合约中明确可得利益损失和规范法务会计鉴定人的职业资格等有利于可得利益的认定和保护合约双方的权利。
Abstract. In damage compensation cases due to contract breach, forensic accounting support is often needed. The recognition and measurement of expectant interest is a difficult problem. Based on analysis of the connotation, recognition and measurement of expectant interest, this paper studies in detail recognition and measurement of expectant interest in forensic accounting practice through analyzing such damage compensation case that Company A in Zhejiang instituted legal proceedings to Machinery Company B in Shanxi for overdue performance, considers clear and definite expectant interest and standardize vocational qualification of forensic accountant are benifit for the recognition of expectant interest and rights protection of both contract sides.
出处
《浙江理工大学学报（社会科学版）》
2014年第3期199-203,共5页
Journal of Zhejiang Sci-Tech University：Social Sciences
关键词
法务会计
可得利益
认定
计量
forensic accounting
expectant interest
recognition
measurement
