Transition Period The Development Of Forensic Accounting, Market Analysis And Research

Forensic Accounting, having a very short developing history in China, is a cross subject with accounting, auditing, law, etc. It is very limited known by Chinese. But with the situations of fraud and accounting related legal issues becoming more and more serious, forensic accounting is brought to the stage and the related theoretical research begins to start.Firstly the author reviews the researches regarding the theoretical and practical issues of forensic accounting in china and worldwide.Then based on the questionnaire analysis that the author had done for this dissertation, the author adopt the research methodology combined with normative and positive research to make the contentions more persuasive.Chapter Four and Five are the main parts of the dissertation. Beginning with the analysis of the accounting environment in economic transformation period, author expounds the impact of economic, technology, law, sociology and internal factors on the developing of forensic accounting in China. After that, the author analyses the demand and the supply of forensic accounting, and get the result that it is un-balanced in the forensic accounting industry in China from the demand-supply perspective. To solve this problem, the author suggests the CPAs in China develop the forensic accounting service and do the feasibility analysis to make this suggestion more persuasive. Also the author suggest to format the practitioner's quality management system for the forensic accounting so that to deal with the most urgent problem facing by the forensic accounting industry in China.