The Basic Theory And Method Research Of Loss Quantification

Loss quantification is a newly established research domain, and plays an important role in resolving the loss related legal problems. It uses multi-disciplinary knowledge and method, such as accounting, auditing, financing, appraising, actuary, evidence and law, to provide specialized technical support for resolving the loss related legal problems. But now, generally speaking, the related research on loss quantification is less, and the research domain is unitary, far from forming a system. This article, based on the angle of view on forensic accounting, unifies the existing actual to launch the research about the basic theory and quantifiable method.Based on the domestic and foreign research correlating to loss quantification, this article summarizes preliminarily the basic theory and designs the related way and method of quantification, on which the system construction is planed. Thus, the corresponding theory system is constructed and the corresponding legal advices about the moving and developing on loss quantification are proposed.This article is divided into seven parts,with the concrete content arrangement listed as follows:The foreword draws out the selected topic background and the significance about this article through a case study, and introduces the domestic and foreign research under present situation.Chapter One is just to discuss the basic theory of loss quantification and proposes its theory frame, which includes the concept about loss and loss quantification, the supposition, goal and principle of loss quantification, to lay the rationale for the method research.Chapter Two focuses on the theoretical analysis of loss quantification. The chapter makes the economic analysis and the legal analysis on loss quantification and analyzes the relations with forensic accounting to strengthen the reasoning of loss quantification.Chapter Three mainly describes the method research on loss quantification, which includes procedure, technology and method of loss quantification. Four commonly used methods of loss quantification have been summarized in this chapter - the cost resetting method, the yield estimating method, the market correlating method and the article adopting method. This chapter also analyzes the influence factor about fairness and justness of quantification result.Chapter Four focuses on the case research on loss quantification. With the introduction and research on the case, the chapter elaborates and proves the theory and the method of loss quantification to serve as the examination on basic theory and method of this article. Through the brief analysis about the case, the chapter determinates the loss scope, chooses the quantification method and analyzes the quantification result to further elaborate the theory utilization and practice operation of loss quantification.In Chapter Five a system on loss quantification is constructed. The loss quantification system contains four aspects: the basic criterion, the quantification rule, the disciple of master standard and the quality control. On the legal system level, this chapter analyzes the subject status, the responsibility body, the legal liability and the legal status on loss quantification.The Conclusion part makes a brief summary to this article, and points out the research insufficiency of this article and the key research points on the next step.The main research methods used in this article are as follows: (1) Comparative analysis method. Unifying the concrete research and the practical operation experiences of our country and established in the service for the development of our country's loss quantification theories, this article consults the correlating research and experiences from the domestic and foreign to form the theory and the quantification method system that conforms to our country through the analysis of the related theory, practice and legal system. (2) Legal and economic analysis method. This article makes the economic analysis and legal analysis to further elaborate loss quantification from the economic angle and legal angle. (3) Case analysis method. Through the recognizing and quantification of the loss in the case, this article introduces and analyses the theory utilization and quantification process of loss quantification comparatively explicitly to verify the theory utilization and the practice operation of loss quantification.