Application Of Forensic Accounting In Civil Compensation Cases Of Securities False Statement

With the prosperity of the stock market, the listed company false information disclosure are endless, all kinds of economic disputes and economic cases become more complex and diverse, false statement as one of the main forms of securities fraud, at the end of the last century, our people Court began to accept the false statement of securities civil compensation cases. because the judges have knowledge of the relevant laws, and can not understand complex accounting information and thus can not be effectively identified and responsibilities of the parties to obtain evidence of personnel during the proceedings. In recent years, with the intensification of economic crimes as well as listed companies Daqing Lianyi, Guangxia, Dongfang Electronics, Guangdong Foshan and other financial scandals, people gradually realized the importance of forensic accounting. Nowadays,with the construction of the rule of law in our continuous improvement, more and more investors in the face of economic disputes know that they can protect their rights and interests through legal proceedings, these realities have increased the demand for forensic accountants.As a part of the social division of labor, the development of forensic accounting is helpful to promote the development and progress of society as a whole, however, the forensic accounting in China’s development and application is just started the stage, in order to improve the quality and efficiency of the procedure, the effective protection of the legitimate rights and interests of the parties,we need to accelerate the process of forensic accounting research. This article is an attempt to analyze the application of forensic accounting in the false statement of securities civil compensation cases so that forensic accounting can provide better assistance to such cases, in order to solve the problems appeared in the trial of such cases, and also hope to promote the application of forensic accounting in various fields.In this article,I first analyse the forensic accounting and securities from civil liability for misrepresentation theory, as a combine the theoretical basis of the study.Then I use the statistical analysis method to analyse the current situation of the false statement of securities civil compensation cases of litigation support, and analyzes the difficulties and problems in the business of forensic accounting in this kind of cases.In this paper,I analyse from three aspects respectively, the role offorensic accounting litigation support in this case, this method of forensic accounting in the case of application and the program of forensic accounting in the case of application. And I analyse the difficulty of loss measurement methods in such cases and introduce it by a case, I hope that forensic accounting can clear the specific application in such cases through analysis of these three aspects. Finally according to the forensic accounting in the case of business development problems,I respectively from two angles of securities false statement civil compensation system and forensic accounting proposed some suggestions to improve the forensic accounting better in the case of application.I hope forensic accounting can help such cases a fair verdict,in order to achieve judicial justice.