Research On The Application Of Forensic Accounting In China

Nowadays, with the rapid development of the global economy, the relationship between economic agents become more and more complex, the function of financial accounting materials'certification is outstanding. In many cases of economic crime and economic disputes the judicial officers need a rational analysis to the accounting issues involved, in order to make accurate judgments, which to some extent, beyond the scope of their professional competence, resulting in many cases are unable to resolve in time, and greatly affecting the quality and efficiency of litigation. The emergence of forensic accounting provide the professional help for the judges to resolve the complex financial accounting issues involved in economic cases, it plays an important role at a reasonable quantification of loss, defining the responsibilities of both sides and finding effective ways to resolve disputes. And with the development of forensic accounting, its application has gradually expanded. Therefore, studying and exploring the problems in forensic accounting have a great importance to promote the development of forensic accounting. Forensic accounting already became more mature in foreign countries, but it is relatively slow in China, and lags far behind the needs of economic development healthily. Since the lack of communication between the legal profession and the accounting profession, many concepts have not reached a consensus yet, in the forensic accounting practice it existed many problems. This paper intends to base on the exploring the forensic accounting's conceptual framework, to analyse the problems and causes of forensic accounting in China, eventually put forward the number of responses to consummate.This paper is divided into five parts, the first part described the application of the background and significance of forensic accounting in China, and proposed the research ideas of this article; second part built a theoretical framework of forensic accounting, and with the comparison to financial accounting and forensic accounting to highlight the uniqueness of the field of its own; The third part is the detailed analysis of the necessity of the implementation for forensic accounting, the fourth consolidates the problems of forensic accounting in practice; and the fifth is the combination of overseas development experience in forensic accounting, exploring ways of strengthening the development of forensic accounting relevant countermeasures; the sixth section summarizes this article's major research findings and contribution, makes less and the future research directions.