Forensic Accounting By My Law Of The Land The Legal System Constructing

Along with the market economy rapid development and the legal system day by day consummation, as well as the more and more many economic dispute and the economic crimes case appearance, specially in nearly several periods of service this market repeatedly the storm leaves accountant to make the vacation scandal, chartered accountant the profession bitter experience trust crisis, the market urgent needs embarks by the independent specialist from accountant and the legal angle, makes the specialized appraisal to the concerned accounting information or the correlation event, guaranteed the processing result objective and fair, accountant and the legal union will be closer. On the one hand purely all accountants which the knowledge already very difficult correctly to process under the market economy condition depending on accountant the item, on the other hand the law also needs to measure and the record to the market economy standard through accountant. Traditional accounting method, financial control time faced with new challenge, therefore, take accountant the theory and the legal science theory as the foundation, melts the accounting and the legal science is a body law serves accountant to arise at the historic moment, and in corrupted practices the investigation, the risk management, property tracing, the resources conflict and so on in each kind of question solution obtained the more and more widespread application, at the same time, the law served accountant's related theory and the practice question has also caused the field expert and the scholars more and more widespread attention.Studies thoroughly the law in the author to serve in accountant's field of vision, the methodology serves accountant's article many as if, but the most articles only pester to borrow " Forensic accounting " a word introduction or the explanation overseas "Court accountant" the definition, seeks " Forensic accounting " with the judicial accountant's similarities and differences, estimated related " Forensic accounting " content, goal, hypothesis, principle, main body scope and so on. Stands constructs the angle in the legal system, serves accountant to my law of the land the legal system to conduct the system research to be really few, the author in Professor Li Reshan, lid professor, Dr. Guo Qianghua, senior and the scholar and so on Tan Li Professor makes the research results in the foundation, draws up serves accountant to my law of the land the legal system to construct conducts the system research. The author serves accountant from the law legal science of analysis the legislative work correlation content to obtain, through to establishes my law of the land to serve accountant the legal system necessary and the feasible proof, finally proposed establishes my law of the land to serve accountant the legal system the conception.