Research On Related Questions Of The Theory Frame Of Forensic Accounting In China

Along with the high speed development of our market economy and the unceasing consummation of legal system. At the economic dispute,civil action,fraud investigation domain and so on need many high quality forensic accountants' participation more and more. The forensic accountant's importance and the necessity gradually was knowing by public, the theorists and practicers also gradually are launching to this discipline theory and the practice exploration. Alhough many scholars have made much discussion about forensic accounting's related theory, but until now still has not formed systematical and mature theory system. How to construct the theory frame of forensic accounting, has become a a very important question which urgently awaits to be solved at present.Looking from the practice of western nation, the forensic accounting practice mainly relates to fraudulency Auditing and law Support, and it involves broader domain. The forensic accounting practice in our country had the certain development in law Support, but there are some abuses in many aspects ,such as executing agency, personnel quality and qualification authentication and so on. Because of lacking corresponding job specification and work standard, and the jobholders' legalliability is not clear about,which hindered the development of forensic accounting in the certain degree. The author think, our country should speed up the judiciary reform, gradually make judicial accountant service general adoption of the market principle, establish jobholders' qualification authentication system.And it is very necessary to establish a set of system about management of trades and perfect expert witness system as soon as possible,simultaneously strengthening theory research.To the effect that pushing the forensic accounting practice to the more widespread domain.