On China's Legal Framework Of Accounting Theory And Litigation Support

With the establishing of the market economy in China, the accounting information has played a more and more important role in the social activity. The magnifying of the economic consequence is accompanied by the geometric increasing of the civil actions that were induced by the accounting information. All of this has accelerated the amalgamation of the fields of the accounting and the law and also brought on the birth of a new field — forensic accounting.By now, there exist neither agreements about the theoretic frame of the forensic accounting nor the particular analysis about the cases and practices. So this thesis is trying to resolve the problems as below:1. To make certain the theoretic frame of the forensic accounting.2. To make certain the principal part of the forensic accounting.3. To make certain the rudimental principles of the forensic accounting..4. To propose the suggestions about the development of the forensic accounting in China.Based on the juristic and economic analysis of the forensic accounting, the thesis describes the skills of forensic accounting in details. These skills are dealing with the fields about financial accounting, cost accounting, managerial accounting, investigating accounting and auditing. Though the study of the forensic accounting has got to the exemplification of the divorce, the angle of view in this thesis is still focused on the enterprises and dose not beyond the scope of the litigation support and expert witness of the listed companies due to the gestation period of the forensic accounting in China.The thesis combines the normative methods and empirical methods in the research of the accounting theory and describes systematically the functions of the forensic accounting in litigation. Future research from the jumping-off point of this thesis in such field is expected.