Research On Forensic Accounting Appraisal Of Financial Fraud Cases Of Listed Companies

In recent years, the domestic cases of financial fraud of listed companies is emerge in endlessly, such as, Yin Guang Xia, Da Qing, Wan Fu Biotechnology, Green Land, brought huge risks to the stock market, affected the confidence of investors seriously. Did something wrong, must be punished, so can effectively curb fraud from happening again. The punishment of the financial fraud of listed companies in our country is embodied in two aspects: one is the administrative punishment of the CSRC; The other is the civil and criminal penalties of The Justice Department. At present, the administrative punishment is the main way of listing Corporation financial fraud in China. For lawsuits caused by financial fraud, reasonable civil or criminal penalties to fraud company will play a deterrent effect. Due to the financial fraud civil litigation and criminal litigation cases of listed companies increasing, and the financial fraud has become increasingly complex and hidden, involving financial accounting problems strongly professional, which need to be collected through the identification of judicial accounting activities and fixed the evidence to make up for the lack of personnel, lawyers and others in financial professional knowledge. It plays an important role in the discipline of financial fraud, the maintenance of justice.The current academic circles has more attention to the identification of judicial accounting based on the basic theory. To study financial fraud of listed companies is more from the perspectives of internal governance and the audit policy. A combination of the research is very rare. Based on this, This paper studies the listing Corporation’s financial fraud cases from the identification of judicial accounting’s perspective. Firstly it expounds the concept of financial fraud of listed company, the present situation of financial fraud and legal responsibility. By definition of the concept of identification judicial accounting, we summarized its role played in financial fraud cases. Next we introduces the basic theory of judicial accounting identification used in financial fraud cases, which provides theory support for the following specific application of judicial accounting identification.Then describes appraisal’s content, procedures and methods of the judicial accounting identification in financial fraud cases about Green Land of the company, show the role of the identification of judicial accounting. Finally we consider the theoretical problems of the identification of judicial accounting in the application of financial fraud cases from the construction of theory, system and legislation.This thesis play an important role not only for theoretical study related problems, and also a guiding role to practice.