On Issues Of Forensic Accounting's Litigation Support

Forensic accounting is an frontier subject which combines the law with the accounting. Forensic accounting's litigation support is the service provided in the litigation cases. Presently, in our country, it's difficult to establish the legal liability of false accounting information, economical lawsuit cases increase and become more complicated, the evidence of financial accounting become more and more important and people have the desire to pursue the efficiency of lawsuit. Considered the above conditions, the experts of forensic accounting provide litigation support in lawsuits is quite justified and very reasonable.This thesis first introduced the present research situations of forensic accounting litigation support, both at home and abroad. Then this paper expounded the justness foundation of forensic accounting litigation support. The author mainly studied the services that forensic accounting provided in each stage of criminal litigation, civil litigation and administrative litigation, and revealed the existing problems in forensic accounting litigation support. At the same time, the author put forward some feasible improvement suggestions, such as raise the cognition degree of forensic accounting litigation support and promote the theoretical research, improve the abilities of forensic accounting experts, broaden the business fields of forensic accounting litigation support, uniform the technical appraisal standard of foreign accounting, distinguish the legal responsibility of those experts who executive the litigation support business clearly and construct the system of forensic accounting expert witness.The main innovation of this paper includes: first, it detailed discussed the justness foundation of forensic accounting litigation support theoretically; second, working closely with practice, it gave a detailed classification of forensic accounting litigation support with a multidisciplinary approach, and put forward the author's own opinions about the concrete contents, the existing problems and improvement suggestions of the main services provided in the criminal litigation, civil litigation, and administrative litigation; third, the adoption of the questionnaire makes the analysis of the paper have data support to some extent and also it is convenient for the latecomers to further researching in this field.