A Study On The Qualification Management System Of Forensic Accounting Appraisers In China

The appraisal of judicial accounting is an important part of the judicial authentication. Judicial accounting identification was created with the social division of labor and specialization and established on the basis of accounting circles which supports the legal field. Judicial accounting appraiser is the concrete worker in judicial accounting identification. The management of judicial accounting appraiser qualification, can guarantee the authority of judicial accounting expert opinion.It is of great significance to research on the management system of qualification in judicial accounting. This paper start from the introduction about the present situation of the judicial accounting appraiser qualification management system.The author focuses on the two main aspects of the management system in judicial accounting appraiser qualification which are judicial accounting appraiser qualification standards and management mode. The "Regulations of registration management in judicial appraiser qualification " was not clear, so it is difficult to elect suitable judicial accounting appraiser and causes great inconvenience. Some judicial accounting appraisers are competent and some are unemployable. It damages the authentication of judicial accounting appraisal opinions issued by them. In addition the qualification management of judicial accounting appraiser also has many problems, such as the follow-up training. And the occupation morals for judicial accounting appraiser is vacancy. To solve these problems, the author puts forward some views. To resolve the flaw that the qualification standard of judicial accounting appraiser is not clear, the author thinks that those who practiced for five full years of CPA and accept training is qualified to be granted the license of judicial accounting appraiser. The expert witness system in Forensic accounting in foreign countries have a lot of experience on the qualification standards, and establish the industry associations and occupation organizations.It is available for us to reference. Finally, The author put forward five measures to perfect the management system of qualification in judicial accounting appraiser in China. We need to establish a united standard in judicial accounting appraiser qualification, set up the committee of judicial accounting expert, strengthen the personnel occupation training of judicial accounting, build judicial accounting appraiser credit files and strengthen the continuing education of judicial accounting appraiser.