Study On Forensic Accounting Theory Framework System

With the continuous development of market economy, accounting information are becoming more and more prominent, and the false accounting information quality of legal action also showed the number of geometric growth. These proceedings are related to the assets, property, identified the amount of accounting and other professional knowledge and skills that needed legal issues, but the police, prosecutors and judges may not have the knowledge in this area, which requires the technical support professional accounting staff, and under this background forensic accounting emerges.In China, forensic accounting is proposed only in recent years. Although in practice it comes to a certain application, but there are few theoretical studies of the literature and from the view of these existing research results, most of the authors are not forensic accounting experts, nor did conduct in-depth forensic accounting research and analysis, so although there are a lot of forensic accounting articles, but they do not propose a guiding and actionable recommendations and rules. It is in this context that this study goes and preliminary studies the theoretical framework of forensic accounting system on the basis of forensic accounting and forensic accounting analysis.The innovation of this paper is to propose establishing The Association of Forensic Accounting under the Institute of Certified Public Accountants, in order to share Certified Public Accountants resources. Forensic accountants must have two years and two years of work experience in accounting firms. Forensic accounting qualification examination is under the CPA examination; I also put forward my own idea on Forensic Accounting assumption. Since I have my own limitations and the level of domestic forensic accounting research is not so high, the discussion on the forensic accounting inevitable has limitations. This paper hopes to play a role in bringing better ideas for forensic accounting system and make its contribution.