Study Of Judicial Accounting Examination On Cases Of Misusing Fundsand Materials With Specific Purpose

Along with the social progress and economic development, the central and local governments at all levels invested more and more funds and material with specific purposes.Our government has set up expenses for civil affairs especially in fiscal expenditure, which inculde the specific funds and material for disaster relief, rescue, flood control, the special care, poverty assistance,immigration and relief.They include both expenses for civil affairs arranged in the national budget and temporary allocated funds and material for disaster relief, rescue and flood control and those donated by the country for disaster relief so as to help people overcome the natural disaster and solve the concrete difficulties in life, which plays an important role in the stability of life of the masses, restoration of re-productivity and limiting the damage maximally. Funds and materials for specific purpose will not be used for other purpose or used mixedly.Specific funds must be used for specific purpose, which is an important financial management system.However, cases of misusing specific funds occurred frequently, which demaged the country and the people's interests greatly. Judicial accounting examination is the important measure of evidence detection and technological means, which is the key to detect the cases of misusing the specific funds. But due to the lack of judicial accountants at present, theoretical research is not deep and active enough. Seen from issued study achievements on judicial accounting, too much emphasis is paid on the introduction of accounting and the transplantation of auditing theory, which lacks the revealment of basic theory of judicial accounting and the concrete application in judicial practice. Accounting firms and other intermediary organizations are often commissioned in detecting cases of misusing funds with particular purpose when police of economic police need technology of judicial accounting, which is not conductive to the confidentiality of the cases and is not conductive to make correct identification conclusions. Based on theoretical study and judicial practice, the author put forward some valuable and insightful views in order to direct judicial accounting better. The paper revealed relative theories on judicial accounting including the concepts and characters of judicial accounting, the concepts and types of judicial accounting examination, technological assistance of judicial accounting examination, the role of judicial accounting examination and the difference between judicial accounting examination and financial examination. The paper alos deeply analyzed cases of misusing funds and materials with particular purpose, which included the concept and definition standard of offence of misusing funds and materials with particular purpose and its main characters.The judicial accounting examination procedures on the cases of misusing funds and materials with particular purpose are also analyzed, which included the 3 stages of preparation, execution and conclusion and operation on special judicial accounting examination. Some ways and methods on judicial accounting examination are also introduced so as to help judicial practice.