Study On Framework Of Forensic Accounting

Since July 2000, Chinese government issued a new accounting act, which has built an excellent foundation of formation of accounting regulation under Chinese marketing economical condition. Especially after being the member of WTO, with more and more frequent communication with international societies, multinational companies'management and the introducing of foreign asset turn to be more and more obviously increased, which enhanced the development of Chinese economy from different aspects. However the building of legislation and regulation around country cannot catch up with the speed of economy's growing, which results in more and more commercial confliction because of lacking of constraint of the law. In order to solve the problem, forensic accounting became more and more important.Chinese forensic accounting study began at last century, and has received some achievement as yet, however still some problems limit the development of forensic accounting. For instance, there is no theory system for forensic accounting, or a perfect regulation in forensic accounting etc. This essay focus on those problem, try to research the framework of forensic accounting, on the basis of forensic accounting goal, in order to build a comprehensive theory structure and theory of forensic accounting by combining the achievements all over the world in this area, and considering the concept, character, function, targets, hypothesis, principles, objects, chargers, main content, and procedure and methods of working, etc. Advance forensic accounting standards, form more comprehensive framework and theory system, use the successful developing experience of foreign forensic accounting for reference and give a suggestion.