Research On The Problems And Measures Of The Current Forensic Accounting In China

Forensic accounting is a special discipline between accounting and auditing but at the same time penetrates into law area. It is a kind of marginal science which integrates many other disciplines. The usual practice of forensic accounting is: aiming at the legal problems in the economic disputes, a specific body collects relevant accounting evidence by virtue of accounting knowledge, law knowledge, auditing technical and research technical, and then puts up their professional suggestions which will be used as legal basis. Forensic accounting started in the late half of 20th century in the western countries, and since then it has been in the fast developing process. Up to today, it has become an important service business in the accounting area. Currently, the business of forensic accounting mainly consists of two parts:cheating research and legal support.Forensic accounting started late in China, thus it is a new-rise occupation. The application of it now is still at the trial stage, mainly focusing on service in court proceedings. Currently, the theory research of the forensic accounting is still very weak. Most of the domestic theories are based on the relatively mature theories abroad rather than the original ones. Besides, there also exist the following problems:the matching laws and regulations are not practical, the theory can not put into practice, some people who undertake forensic accounting are not qualified enough, and the working method and proceedings are not normative either. Meanwhile, to establish socialism market economy, it is necessary to learn from foreign countries about their experience in forensic accounting and then carry out deep research on theory. After that, the theories should be used to guide the practice so that the forensic accounting system can be further completed. Besides, measures should also be done to cultivate excellent talents in forensic accounting. Based on the background above, this paper will carry out research on the problems existing in the current forensic accounting and will analyze these problems based on typical cases so as to find the countermeasures that can do help the completion of forensic accounting.This paper is divided into four parts.The first part is preface. In this part, I first explained the research background and the meaning of the research, and put up my own opinion by comparing the references home and abroad. At last, I stated the research logic and method.The second part is about the agents for the appearance of forensic accounting and the necessity of its practice in China. In this part, I listed the definitions of the forensic accounting put up by scholars home and abroad. After that I differentiated relevant subjects like global economic integration, finance accounting and independent auditing. And then I stated the idea that the agent for the appearance of the forensic accounting is to meet the needs of court hearing, enhance the controlling of modern accounting and the functions of modern auditing. Finally, I discussed the necessity of the application of forensic accounting in China from the following two angles:legal system establishment, and business expansion.The third part is about the problems of forensic accounting faces. These problems are explained mainly from aspects of theoretical study, matching laws and regulations, technical standards of this occupation and the quality of legal personnel. Besides, while discussing the problems of forensic accounting, some typical cases were used which makes this paper more specific.The forth part are countermeasures to the problems of forensic accounting. Based on the actual situation of China and the analysis of typical cases, this part discussed the countermeasures so as to solve the current problems and make forensic accounting more complete. These measures are mainly about the following aspects:deepen the theoretical research of forensic accounting, enhance the construction of laws and regulations about forensic accounting, make technical standards about forensic appraisal and cultivate professional talents in forensic accounting. Finally, this part made analysis about prospect of the development of forensic in China.The fifth part are the conclusions and shortcomings of this article.The main purpose of this paper is to make us aware of the problems existing in the forensic accounting and what measures should be done, so that we can realize the importance of forensic accounting. And then relevant organizations can do their part to provide guarantee to the ordered socialism economy.