Study Of The Development Of Our Forensic Accounting Activities

With the rapid development of modern economy, the economic behavior becomes more and more complicated,the role of accounting activities is increasingly important and in-depth.when accounting behavior is related to law,the accountant and the legal professionals with single-system knowledge look powerless.Thus,the new subject develops in the integrated area of legal and financial-the Judicial Accounting.Judicial accounting combines accounting,law, auditing and other courses,and plays a prominent role in financial matter involving economic cases and economic disputes,investigations and trials.There is a big controversy about judicial accounting and forensic accounting in academic circle .In fact,this is only a result of different legal systems.With the reform of the international legal consistently ,the two concepts and the consequent proceedings will be convergence.The judicial accounting in China lasts a short time, because of the constrains of social properties and theoretical system far from perfect.There are still some deficiencies and shortcomings in the scope of activities. From the the historical evolution and the work program of auditing,as one of the founding disciplines of judicial accounting, although there are some differences between them, it provides a lot of experiences.Moreover,the inherent limitations of objective and methods of practices in auditing determines it weak as an external monitoring mechanism.In the case,we need the judicial accounting by virtue of their academic strengths,expand the scope of activities and standardize the implementation of the main system for the maintenance of healthy and orderly development of the socio-economic order.The paper is divided into six chapters.The first chapter introduces the main topics of significance set, topics of background, research methods and technical line, the article points, major innovations and the basic theoretical framework.The second chapter by collecting literature analysis the relationship of judicial accounting,forensic accounting and auditing.Chapter III from comparing the historical evolution and working procedures of the judicial accounting and auditing to find differences and similarities between them.Chapter IV discusses the limitation of the scope of judicial accounting activities, tend to accounting for legal services, the implementation of the main system, the status quo is not standardized, by drawing on auditing of the relevant content,expanding the scope of judicial accounting activities and approaches in China.Chapter V expounds the status and impact of the judicial institutions and personnel to identify existing gaps.Chapter VI Summary and outlook judicial accounting development prospects in China.