Research On Orientation And Developmental Solutions Of Forensic Accounting In Judicial Practice Of China

Commercial fraud, financial fraud and post crime have been the problems obsessed all over the world. Although there is no exact statistics about fraud or malpractice, the report of 2008 released by the Association of Certified Fraud Examiners(ACFE) showed that the loss of America caused by duty fraud had reached 994 billion U.S.dollars in 2007 and this trend is expending. The number of Chinese financial fraud cases is also increasing, which reflected in the listed companies dramatically. The government has attached importance to the anti-commercial fraud, General Office of the State Council released the Notice With regard to carrying out special actions to combat commercial fraud, presented clearly the demands of "strengthening of consolidated supervision" in the aspect of Exploring the establishment of a long-term mechanism for anti-commercial fraud". The generation and development of forensic accounting played a role in resolving the financial fraud and commercial fraud.The purpose of this thesis is to learn successful experience of the development of forensic accounting from overseas countries, combined with our existing economic and legal environment, to further clarify the position of forensic accounting so as to make it play the full role in judicial practice in China.Firstly, this paper researches and summarizes the development of overseas forensic accounting, contrasts to the development of foreign forensic accounting, analyzes the existing problems and shortcomings of forensic accounting from the aspects of its theoretical study, related laws and regulations, independence of the department, personnel training and career management. Secondly, in reference to the position and function of foreign forensic accounting, based on the status of Chinese forensic accounting, the paper further clarifies the position of Chinese forensic accounting, business areas and roles. Lastly, this paper presents the corresponding solutions to promote the development of Chinese forensic accounting in accordance with the existent specific problems.Through this study, this thesis further clarifies the position of forensic accounting, presents the business areas expanded in forensic accounting of China and solutions to promote its development, and expects this will have reference effects in the judicial practice of forensic accounting.