Application Of Judicial Accounting In Corruption Cases

With the development of market economy, the phenomenon of corruption is increasing. The corruption of money is the most serious and concentrated expression of all. The crime of corruption refer to such kinds of action that state personnel take advantage of their positions to take forcible possession of pubic property, which undermine the integrity of national staff posts and state’s ownership of property. These behaviors not only caused great damage to the national property, but also corrupt Party disciplines, and seriously affected the state’s image and reputation in the people’s minds. Therefore, to crack down on corruption is of great significance to safeguard the image of the party and government, also for the protection of public property from infringement.With the increasing number of corruption cases, people pay more and more attention to the financial and accounting information’s proof function in corruption cases. Because of the investigators’ lawyers’ and parties’ very limited professional knowledge,they often can’t make accurate judgement on financial and accounting matters in the cases. We need people who understand the accounting, auditing, appraisal,laws and other professional talents to verify the financial and accounting matters,then give expert opinions whose purpose is to provide evidence for the investigation and trial.Forensic accounting has fully demonstrated its important role in the investigation of economic crime while the national government is intensifying anti-corruption efforts to fight against the “tiger” and “flies”.This paper is written from a new perspective which describe the application of forensic accounting in corruption cases. By an overview of corruption cases,this paper introduces the definition of the crime of corruption,its object,constitution and sums up the characteristics of the crime of corruption according to the definition. Identification overview section mainly introduces the forensic accounting’s theoretical basis, prerequisite,object and identification evidence.Then it is the proof function of forensic accounting.on the basis of these theories,this paper combines theories with cases to analyse and sum up the specific process of forensic accounting.Through analysing the cases we can find out the problem existed in forensic accounting and put forward problem-oriented solutions so that they can provide certain help for fulfilling the application theories of forensic accounting in corruption cases and provide a reference for the law authorities when they are looking for,finding out,collecting and fixing the related litigation evidence in dealing with corruption cases.