A Study On The Application Of Forensic Accounting In Economic Crime Cases

In recent years, China’s rapid economic development and growing instability in the economic environment. In the process of rapid economic development, the market system, regulatory delays and legal loopholes lead to the existence of crime, economic crime has become a highlight of the current social problem. Economic crime not only bring to the country and the loss of personal interests, but also undermined the normal order of economic development, fueling corruption and other unhealthy trends seriously affect social stability. With the growing number of economic crimes, our forensic accounting has been gradually developed in the fight against economic crime plays an increasingly important role. However, economic development is now showing a new trend of professional crime, concealment, cross-regional, the existing judicial practice accounting methods already can not meet the demand, the impact of forensic accounting function effectively. So, how to properly research in economic crimes, the effective use of judicial accounting methods, has become the key to a strong fight against economic crime.With the growing number of economic crimes, our forensic accounting has been gradually developed in the fight against economic crime plays an increasingly important role. How appropriate in cases of economic crime, and effective use of judicial accounting methods, has become the key to effectively combat economic crime. However, current research theory of the judicial accounting methods less, accounting for judicial inspection, review classification methods for identification of confusion, not a unified, standardized method of guidance. For the application of economic crimes in the judicial accounting methods, it is not yet scholars have been systematically studied. In judicial practice, judicial accountants audit methodology as a misuse of judicial accounting methods, mainly through forensic means to check the identification of the phenomenon still exists. Abuse audit approach, judicial accounting methods used improperly, making the forensic accounting officer material evidence appears insufficient effectiveness verification process, the chain of evidence loose phenomenon, the fight against economic crime there are some obstacles. In the new economic crimes, the judicial accounting personnel can not obtain direct evidence of financial and accounting information, current domestic judicial accounting method can not solve such cases involving financial and accounting issues, and this is the work of substantive work difficulties faced by judicial accounting.In view of this, the paper in the Economic Crime judicial accounting methods applied to conduct field research, namely Kunming City Procuratorate forensic accounting personnel interviews. Based on interviews, organize practice Judicial Application of accounting problems summarize the limitations of our judicial accounting method, which uses the traditional audit evidence, leading to new problems involving corruption cases can not be solved. For the limitations on foreign forensic accounting methods to conduct a comprehensive combing the provision of judicial accounting for our reference- less than the net cost analysis and expenditure, in order to compensate for judicial accounting in China. Accounting for judicial theoretical research methods confusion of Forensic Accounting, identification of cases of economic crime involving systematic collation summary of how to use each method described in detail, and the scope of application of each method were clearly defined, with a view to the practical operation of play theoretical guidance.