Study On Some Issues About Forensic Accounting

The more complex economic bodies and behaviors are,the more detailed and elusive accounting work are.Judicial personnel usually can not understand intricate accounting information,to say nothing of extracting useful evidence from them when they deal with increasing economic dispute and crime.As a result of this,the quality and efficiency of litigation are significantly affected.Professional skilled in law and accounting are urgently needed to assist judges and litigants to find economic truth,evaluate economic losses, identify the responsibilities of parties and seek effective way to resolve disputes.Forensic accounting is brought to the stage and show broad prospects for development.So it is necessary to study the new subject systematically for theory and practice development.In the beginning of the new subject,various matters arise and there are usually a lot of different opinions.The gulf between circles of law and accounting is especially huge. Contradictory statements would lower the functions of the theory to guide practice.Now forensic accounting is widely used in the field of false statement civil litigation in stock market.But some problems exist in the procedure of trial,rules of procedures are not reasonable,judges invove in investigation and evidence collection,forensic accounting expert is lack.Beside that,the status and role of forensic accountant in lawsuit need to be standardized.Based on this,a case will be analyzed to show the functions and roles of forensic accountant in false statement civil litigation in stock market.Finally,some suggestions are put forward on how to improve the development of China's forensic accounting.The thesis includes five sections.In the first part,research purpose,research method and key point are introduced.Chapter 2 is the summary of forensic accounting,including the origin and development of forensic accounting and present research in China and overseas. Chapter 3 is the theoretical analysis of forensic accounting.It discusses deeply about the definition of forensic accounting and analyzes the relationship of forensic accounting and judicial accounting.It also researches the content system of forensic accounting,including object,subject,function,character and so on.Chapter 4 is case study.By analyzing a typical case of false statement lawsuit in stock market,the author try to find accounting-related problems which have not yet been resolved in trial practice and explore roles of forensic accountant in such cases.Finally,the author put forward some suggestions on how to improve the development of China's forensic accounting,such as perfecting system construction,promoting institutional reform,consummating evidence system and substantive law.