Research On Forensic Accounting Evaluation And Its Related Contents

In the course of legal proceedings, experts' conclusion is one of the seven kinds of legal evidence. In detail, this legal evidence comes from some experts who are assigned or retained by the legal departments which have right to offer that authorization, then, by means of science & technology or professional knowledge, after their judgement and differentiation on the special question related with the litigation, these experts draw their conclusions on the case. in the end.As one kind of experts' conclusion, Forensic Accounting Evaluation (short form"FAE" as followed ) aims to evaluate and judge the subjects specially in the fields of finance & account related with the litigation.As other experts' conclusions,FAE is not instinctive authoritative. The power of its certification must depend on court's censorship and the two parties' confirmation. That's a reasonable procedure to help protecting the justness of litigation.But, under the limitation of the current legal system, there are many problems in the course of examination on the experts' conclusion in our country. Meanwhile ,because of the technical speciality, examination on FAE seems to develop formally and not substantially, then it has little practical function which it should have. So, the research on FAE and its related contents has an important practical meaning on guidance..In this article, as a staff who engages in FAE work, on the basis of analyzing on the FAE's concept, character and other problems, according to some problems of FAE practice in our country such as, low rate presentness of appraiser, only formal cross-examination system and being short of technically rules on FAE,the authorgives us some blue print on how to improve the FAE system..This article includes three chapters, The first chapter is about FAE's summarization, it is mainly to introduce the concept and character of the conclusions of Forensic Authentication. The second chapter discusses the problems about FAE and its examination, elaborates the concept and kind of the FAE and its conclusions, and analyzes the current problems existing in the FAE examination in our country. The third chapter is about the proposition on improving the FAE examination system. From general system angle, the author suggests to construct integrated system about the appraiser presence, to improve "experts as a subsidiary" system, to develop the exhitition procedure before the trial, to confirm the rule of examination and methods on how to lure those concerned to answer, furthermore, from technical operation, the article emphasizes on analyzing and discussing the content of the FAE examination.All in all, in this article, the author suggests that FAE examination should be based on Forensic Authentication's character and construct appraiser presence system, improve system about expert as a subsidiary, and develop rules of exhibition procedure of expert's conclusion before trial.The examination to FAE should include the following behaviors such as being questioned, explanated,rebuttedand etc. These behavior should, based on the character of FAE subject and from the capability and ability of provement, focus on the following problems such as the legality of the entity which draws the conclusions, legality of the start of the procedure, legality of the material delivered to inspect, the relationship of the its form, the liability and reality of the facts which are the base of the conclusions, the scientific procedure of the reasoning process, and most importantly the correlation of the conclusions with the disputed case.In a word, this article draws its summing-up that only by strict procedure on examination , the FAE's conclusions can be changed from the formal evidence material to foundation of the trial adopted by court.