| Forensic accounting is a new branch of accounting which produces due to the apply in legal practice. It refers to deal with legal cases using accounting knowledge and accounting methods. In some developed countries, forensic accounting is not only a subject, but a new accounting occupation. A broad definition of forensic accounting would include fraud detection and prevention, litigation support and expert witnessing and other investigative services. Forensic accounting is particular comprehensive use of accounting, law knowledge, and adopts relevant technical methods of audit, investigation to obtain relevant evidence of financial information. It participates in a specific way of trial to assist the court and the relevant parties to solve the economic disputes.As the development of market economy in China, complex economic cases are increasing rapidly which the traditional occupation groups can not deal with, however, the birth of the forensic accounting provide a new train of thought to solve these economic disputes. In recent years, more and more cases related accounting, law, auditing and frauding are emerging in our countries, the forensic and accounting have seen their limits when dealing these cases, the demand of forensic accountants outstrips the current supply. Therefore, it is urgent to develop forensic accountants in china.The academic study about forensic accounting in our country began from last century, for the time being, we have built the theoretic system gradually, but we still can not get the conclusion in many fields. The qualification of forensic accounting is one of the main problem, the research about this subject is just about technology and professional ethics, a complete and mature theoretic system have not been established, we haven’t perfected the authentication mechanism,we don’t have evaluation system and we also have not form a mature education model for expertise that forensic accountants need, in order to advance development of forensic accounting, we should take the research of forensic accounting qualifications seriously.This article is based on theoretical analysis, as the birth of forensic accounting in our country is relatively late compared to America and the research about forensic accounting qualification in our countries have diverged in many aspects, this article demonstrate our current obstacles of forensic accounting qualification and analyze the current development of forensic accounting qualifications in developed countries, especially in America. Through these analysis and review of our current situation,we draw aspiration form America in the use of perfecting our specific system. Finally, from the ideological understanding, combined with the above analysis and inspiration from overseas, come up with some thinking to advance the theoretical development of forensic accounting qualifications, regulate qualification authentication mechanism, establish the forensic accounting personnel evaluation system, strengthen the supervision of the forensic accounting qualifications, perfect the training and managing of the forensic accounting personnel.This article will be divided into five parts, each part is as follows:the fist part is the preface which introduces the research background and the review of forensic accounting both in developed countries and developing countries, and writing methods and the article framework. The second part is fundamental theory about forensic accounting qualification which describes a brief outline of forensic accounting, the subject of forensic accounting, and the basic request about qualification of forensic accounting. The third part reveals the existing problems of the qualification of forensic accounting in our country. The fourth part is mainly about drawing lessons form American’s forensic accounting qualification. Considering our countries’ particular domestic conditions, the fifth part put forward some proposals about perfecting forensic accounting qualification system in our countries. |
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