The Study On Forensic Accounting In China

Forensic accounting is an emerging professions,as well as the domain that has most potential development directions of accounting in 21st century. U.S News &World Report investigated twenty most popular professions in 21st century,which indicated that forensic accounting in accounting domain is the most popular professions. Forensic accounting appeared in US in 70's or 80's 20th century. Accounting firms provide forensic accounting services. Many kind of accounting professional association have made significant contribution for its fundamental research and the training instruction. International forensic accounting has widespread service domain and rich service content. At present,forensic accounting has developing maturely in US.Canada.Australia and England.Form science point,forensic accounting is an edge interdisciplinary studies,containing accounting and law. From practice point,forensic accounting means forensic accountant Using specialized knowledge such as accounting.audit.statistics legal knowledge.investigation technology and evidence rule,investigating economic disputes which focus accounting and law,proposing the expert opinion or testifies in the court.China introduced forensic accounting in 1990s.Although economy development has demand in China at present,the understanding to it is very insufficient in public. Overall, in our country no matter the fundamental research or practical application is just in start stage. As long as corrupts practices and negotiable securities civil compensation case in capital market increasing,public start familiar to it. The accounting and the jurisprudence have speeding up to research theory and the practice exploration of forensic accounting. Thus,author choose"forensic accounting"as a topic to make certain theory contribution helping forensic accounting developing healthily in our country.In china,how forensic accounting has developed,the degree public know it and how will we be supposed to speed up its development from now on,are basic questions we should give urgent solutions. At first,the author reviews theory and practice research in and out of China of. Then, analying the present development situation and reasons, introducing definition.goal. main body. supposition.methods of work.concrete working routine of forensic accounting and other basic questions. In this foundation, author adopted questionnaire survey way, selecting real diagnosis and standard research unifies to launch the research. From analyzing demand and cognition of public as well as taking data as foundation, enables author's viewpoint even more persuasive. After this,author uses existing references and on-line materials, to collect advanced development experience abroad. Including forensic accounting's legal laws and regulations criterion, the organizations and agencies, the accounting firm providing serves, the qualifications authentication and raising talented person. Finally,author proposed that we should strength fundamental research,establishing more perfect correlation law system, developing business agencies, strong accountant profession supervising and cultivate talented forensic accountant as so on. At last,author forecast tendency development of forensic accounting in China.