Research On Judicial Accounting Appraisal And Judicial Accounting Appraiser System In China

Along with the swift and violent development of market economy in China, economic crimes as well as the civil economic disputes has become more specialized and complicated. Judicial accounting appraisal becomes increasingly important in the decision-making of the court. This text tries to lay particular emphasis in the angle of Forensic accounting, incorporating accounting and law knowledge, study on the system of judicial accounting appraisal and analyze its defect. Then the author put forward suggestions to solve the problems existing in the litigation fulfillment. Expect it can offer a huge help to our country's judicial accounting appraisal in theory and practice.This text is divided into four parts totally. Firstly, the paper mainly compares the concept of forensic accounting and judicial accounting, introduces their contact and differentiation with the related academics, and development of both domestic and outside country, which lays the foundation for further analysis.Secondly, the system of judicial accounting appraisal includes the set up and management of organs for authentication of judicial accounting, the control of authentication procedure. The point is administration system of judicial accounting appraisal. The paper compares the judicial accounting appraisal systems of Continental Law System and Anglo-American Law System's, analyzes their advantages and disadvantages. It is an appropriate choice to reform our existing judicial appraisal system by reviewing the present situation of our country, studying the beneficial experience of appraisal system of western countries and absorbing the advantages of appraisal system of two legal families.Thirdly, judicial accounting appraiser is the concrete executor of judicial appraisal activities,So judicial accounting appraiser has a very important role. The paper introduces the survey of the judicial appraiser system. It mainly presents the concept, common traits, classes and some relevant notions of two legal families. It also introduces and reviews the litigation status of judicial accounting appraiser of two legal families. Then it is concluded that different advantages and disadvantages will be drawn out of the different litigation status. Finally based on this conclusion, it discusses the present litigation status in China and those aspects which needs to be reformed.Lastly, the management of judicial accounting appraisal organs and appraisers is a start for construction of the system. The paper aims at the current stipulations of our country and meanwhile offers some reformatory suggestions to satisfy the needs of judicial reform. With the processing of judicial reform, the litigant theory and mode have started to change. At present the appraiser rules, the core of appraisal system, must be also reformed to satisfy the needs of judicial reform. The paper suggests setting up a system of combination of accounting expert witness and judicial accounting appraiser. Based on the above analysis, the author believes that the establishment of the system of forensic accounting expert witness which is fit with our lawsuit pattern will be helpful to our courts to solve the economic cases. Then the paper discusses the issues about the establishment of standards of judicial accounting appraisal basing on other countries'experience and combining our country'status now. In the conclusion, the author summarizes the main ideas of the paper and provides deficiency of the paper and the way of future research.