Study On Quality Control Of Forensic Accounting Appraisal

With the development of society, there are more and more economic disputes and economic crimes, which are much worse with more complex techniques. In order to get the truth of the financial and accounting issues involved in cases, judicial authorities have regarded the forensic accounting appraisal opinion as a indispensable forensic evidence to deal with economic cases in the judicial activities. However, because of the reform of judicial system in china is at its critical stage, forensic accounting appraisal, as a newborn,lacks essential regulations and technical standard, which causes the emergency of quality problems involved in financial and accounting. These appraisal quality problems not only waste appraisal resource but also cost forensic efficiency, what's more serious is that which will mislead the judicial authorities make a wrong judgement which would influence justice candid in our country.First, based the summary and analysis of scholars research results at home and abroad, the paper discussed the divergence of views and the deficiency, then creatively defined the range, process, evidence and evidence rules of forensic accounting appraisal, more importantly introduced the bounded rationality theory in the analysis of forensic accounting appraisal quality in the first time, which lay a foundation in theory.Secondly, by investigate and survey in Heilongjiang people's court, Judicial Forensic Staff Association, several forensic accounting appraisal agencies, the paper summarized the present situation of forensic accounting appraisal, especially the quality problems.Then, it analyzed how the parties, appraisers and judicial authorities made their bounded rationality choices, whereby pointed out their appraisal exception and their exception gap. It found that the fundamental cause of appraisal quality problems due to the bounded rationality activities of parties, appraisers and judicial authorities.Finally, according to the fundamental cause of appraisal quality problems, the paper provided some solutions for forensic accounting appraisal quality control, which were discussed from three dimensions: coping with the bounded rationality activities of parties, coping with the bounded rationality activities of appraisers, coping with the absence of perfect rationality activities of judicial authorities, which aimed at raising a new way for forensic accounting appraisal research and to guide the appraisers to control appraisal quality effectively in practice.