A Study On The Function Of Judicial Accounting In Financial Fraud Cases Of Listed Companies

In recent years, the financial fraud cases receive much concern by the academic circles and the practice circles, misrepresentation, fraud listed, insider trading and other causes financial fraud lawsuit appeared in the court repeatedly, it brought investors huge economic losses and increased the market distrust sense, which will affect the operation of the whole society and economic development. Therefore, it necessary to increase the punishment of the perpetrator of the mechanism, the introduction of compensation, litigation and other means. Financial fraud cases have increased the importance of judicial accounting, it has become increasingly prominent,to strengthen the use of judicial accounting, on the court in the trial of such cases involving compensation, litigation and other issues to play a strong role, make the punishment more targeted, let harbor fraud motivation of the personnel to be more clear to the seriousness of the consequences, so as to contain the implementation of financial fraud of the impulse.Based on these, this paper intends to base on the study of China’s listed companies financial fraud status, for listed company’s financial fraud cases encountered in the collection of evidence of financial accounting information, proving the causality of the fraud, damages and other difficult issues, discusses the function of that judicial accounting could play in such cases.At present, the theoretical research in the field of judicial accounting in our country is not mature enough, the theoretical circle has not yet reached a consensus on some basic issues, leading to the function of judicial accounting cannot be deeply excavated. In this paper, through the analysis of the historical evolution of the function of judicial accounting in China, combined with the problems of the listed company’s financial fraud cases, the judicial accounting in the financial fraud cases functions as a judicial accounting technical assistance, supporting evidence, loss of measurement, consulting and other four functions. Secondly, the analysis of thejudicial accounting function in financial fraud cases in the service object and function,the application using Southern health care, green earth, Daqing Lianyi, Enron case to elucidate the function of judicial accounting in the case of financial fraud of listed companies. Finally, from the four aspects of the establishing and perfecting judicial accounting related laws and regulations, and the establishment of judicial accounting technical specifications, establish judicial accounting professional ethics and improve judicial accounting personnel selection mechanism etc., to proposal policy suggestions for ensuring judicial accounting function.