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Construction Of Forensic Accounting Framework

Posted on:2006-12-08Degree:MasterType:Thesis
Country:ChinaCandidate:L LiuFull Text:PDF
GTID:2206360182968160Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the course of establishing harmonious society and legitimate society, research of forensic accounting becomes a hot topic drawing much attention from the accounting theoretic field in our country, but a relatively mature theoretical system has not been formed yet so far. Therefore, how to structure the framework of forensic accounting, which has crucial theoretic value and realistic directive significance, is a vital responsibility to both theoreticians and practitioners in accounting field.Firstly, the paper studied reasons of the birth of forensic accounting, carrying on with a deep exploring to its basic theory, the explanation of author's understanding of forensic accounting's connotation, and analysis and compare between forensic accounting and other accountings.Secondly, from the angle of the financial accounting's basic principle, namely the framework of forensic accounting is structured by referring the conceptual framework for financial accounting , the thesis works over forensic accounting's goal, targets, basic assumptions and all information quality characters, main content, correlative law system, executive program, methods and reports etc. What's more, the paper differentiates and analyses the inherent logic relation between factors above emphatically and structures the tentative framework of the forensic accounting in our country.Thirdly, aiming at the comparatively confused situation of executive organization of forensic accounting in our country at present, the author proposes another kind of mode of going after profits and avoiding disadvantages separately after investigating the drawbacks of coexistence of the accountant office and judicial appraisal organization.Lastly, the paper takes a case, in which a stock owner appealed a listed company, as an example to illuminate the significant function of forensic accounting and the urgency of structuring its framework andsolving a great many of theoretical questions in our country as well.
Keywords/Search Tags:forensic accounting, conceptual framework for financial accounting, logic relations
PDF Full Text Request
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