Study On The Existing Problems And Countermeasures Of Our Nation's Forensic Accounting

From the beginning of the 21st century, the continuous financial scandals of Anran, Shitong, Hongguangshiye, Zhengbaiwen and some other corporations have shocked the public worldwide, and impacted the global social economics largely. As for this sort of finance fraud cases, the judicial officials are unable to find out the relative financial facts because of the lack of expertise. So they have to fall back on the professionals who master the knowledge of both accounting and the law to offer them technical supports. who masters the knowledge of both accounting and the law is a so-called forensic-accounting personnel. The forensic accounting is the burgeoning profession in the 21st century and the most promising developing direction in the area of accounting.Market economy becomes more complete and accountants face a much more complex economic environment ever since our nation joined the WTO. Although forensic accounting has aroused enough attention from both theory and professional circles, in practice, quality and quantity of forensic accounting in our nation are far from social demands. Meanwhile, Chinese scholars hold different opinions on some important fields like the basic notions and science system of forensic accounting. Therefore, researching forensic accounting means a lot to our nation.There are five parts in this paper.The first part serves as the introduction of the article. It mainly focuses on the motivation of title selection, theory and reality background, as well as the research method, path.The second part summarizes basic theories of forensic accountant.It systematically analyzes and probes the concept and the definition of forensic accountant, Meanwhile tries to deepen the understanding of forensic accountant by academic domestic and foreign academic documents. The article also analyzes the characteristics of forensic accountant, comparing the connections and differences between forensic accountant and relative concepts. It elaborates the motivation of the generation of forensic accountant, discusses its application domain and its basic research means.The third part mainly introduces the current situation of American forensic accountants and illustrates its inspiration to our nation's forensic accountants from the aspects of services that forensic accountants provide to relative institutions and organizations, academic researches, qualification certification and talents training and accounting firms.Part four is mainly about case studies. On the action form of civil case of false statements in our security market these years, we could see that our country have problems in forensic accounting such as:theory frame has not been found; forensic accounting professionals are insufficient; the corresponding laws and regulations are not complete; and moreover, the forensic accounting system in expert witness still needs to be improved.Part five comes up with solutions to the existing problems of our nation's forensic accounting, according to the content of the third and the fourth part.