Applications Of Forensic Accounting In A Civil Action

Forensic accounting is a new marginal science that incorporates accounting and law, which have taken more than one hundred and seventy years from its beginning to maturing now in western countries, yet still in the first step in our country. In the recent years, there are more and more questions interfere with law and accounting arises in the practice of our country, especially in civil actions. The domestic also values the research toward the forensic accounting increasingly. There has been not a few scholars write the books, carry on a research to this newly arisen science, and make very big contribution. More for the reason that we have pained more attention on the criminal than the civil law in our long tradition of history, the research of civil scholars were majored in the region of criminal and seldom in civil using. Many of the researchers inquiry into the forensic accounting at the finance accountancy's angle, suit not too in the civil case in court .Therefore, this text tries to lay particular emphasis in the law angle. This text is divided into four parts totally. Firstly, mainly introduced the concept, characteristic of the forensic accounting, contact and differentiation with the related academics, and development of both domestic and outside country; Secondly, inquiry into the characteristics of the data proof gained by forensic accounting from the angle of the our country proof system; Thirdly, inquired into the application in the civil case in court in different angle. Mainly the former is to introduce the use of forensic accounting in the civil case; the latter mainly inquiry into its use in civil procedure from prepare work, the collections work of the proof data and authenticate; lastly, put forward suggestions to solve the problems exist in the litigation fulfillment...