On The Forensic Accounting Expert Witness System

Along with science and technology developing, human's cognitive ability is also in unceasing enhancement, the judicial activities which relied on the rational thought has more close relation with the science and technology progress. At the same time, the means and domain of crime has been unceasing expanded, all of these cause the court judicial activities more and more rely on the scientific evidence, including the expert's conclusion.In the last few years, along with the swift and violent development of market economy in China, all economic activities will carry on the market rules and regulations which is adjusted by the law. The solution of economic dispute is no longer relied on the administrative intervention or the moral adjustment, more and more people hope resort to trial to guard their right. At the same time, with the enactment of capital market open police and the fast development of economy in our country, all kinds of economical transaction are becoming more and more complex, the economic case such as corrupt practice, false statement, insurance fraud, money laundering will threaten the stability of market economy. In such case, the forensic accounting expert witness will be the best choice when we faced all the things above.Based on the above analysis, the author believed that the establishment the system of forensic accounting expert witness which is fit with our lawsuit pattern will be helpful to our courts to solve the economic cases. It can also help the judge to enhance the analysis ability to the complex and changeable economical case. In another way, it will protect the litigant's lawsuit right fully and eliminate the opposition and the conflict between the litigant and judge. As a result, it will guarantee the fulfillment of the principle of justice and equity.Herein the foundation of building the system of expert witness is mature in China, we should build the system of expert witness as soon as possible, The paper will discuss the meaning of expert witness of forensic accounting, including the qualification of forensic accounting, the empanelling and process of giving evidence, in order to build the expert witness of forensic accounting and promoting the innovation of the justice in China.