A Study On Judicial Accounting Appraises

Judicial accounting, as a new forensics technology and identification of means, has emerged, which is to adapt themselves to market economy conditions, forcefully blow against the country's economic order, the executive order of economic crime and job- related crimes. Judicial accounting, as an intermediary linking our two platforms - Registered Accountings and lawyers, gets full attention and booming.Firstly, this thesis introduces the major theoretical viewpoints and technology at present and evaluates them separately. By analysis, judicial accounting can be divided into judicial accounting review, Judicial accounting inspection, which is known as the triple-unit theory. Then it describes the definitions, characteristics, principles, tasks, jurisdiction, as well as the scope. Next the article point out that Materialist dialectics is the theoretical foundation and The Same Theory is the basic theory foundation. And further, it is the need for the reliability test by having Probability analysis used in judicial accounting appraises. What's more, I focus on the fuzzy clustering analysis on general social environment factors of judicial accounting appraises risk. On the basis of theoretical research, this thesis describes the judicial appraises procedures and methods, the one to be analyzed by specific cases. However, appraises conclusion based on financial data reflects the financial fact and the movement of case capital in particularly. Once other facts of the case go beyond this part, they can not be reflected. That is to say, the accounting experts aren't allowed to express the subjective mental state and to offer constructive views to the administration of justice. Finally, the rationalization proposals is given to make judicial accounting appraises standardized and to improve the quality of the report of judicial accounting.