| With the development of the global economy, economic activities become more and more active, economic crime such as financial fraud and corruption, false statement also become more and more frequent and the economy dispute also become more and more complex. The trial and judgment of many economic law cases will involve a lot of professional knowledge of accounting and audit, many cases can’t be solved by time because judges often lack these professional knowledge. This will Influence the quality and efficiency of the lawsuit. To judge these cases quickly and fair, they need professional accountants help to identify financial questions which were involved and provide professional advice as the evidence for the case. This is called forensic accounting identification and the professional advice is called forensic accounting expert’s conclusion.As a kind of expert evidence, forensic accounting expert’s conclusion can help judges to judge related economic cases, save the high cost of the justice department case and improve the quality of the judgment. It has a great and profound significance to our country’s judicial justice and substantive justice. But because the development of forensic accounting in our country is still at the primary stage, and the relevant laws and regulations is not sound, at present the adoption of forensic accounting expert’s conclusion have many problems, such as the results of forensic accounting expert’s conclusion have dispute, the content of forensic accounting expert’s conclusion is not standard, the cross-examination of forensic accounting expert’s conclusion is ostensible and it lacks effective restriction and review. After analyzing these problems we can find it’s mainly because our country lacks unified forensic accounting laws, regulations and the evaluation criteria, the operators of forensic accounting identification and the responsibility of them is not clear, the right of forensic accounting identification is indefinite and it lacks qualified forensic accountants.Nowadays the development of the U.S.A is the most advanced in the word. By researching the adoption of forensic accounting expert’s conclusion in the U.S.A, we can find some enlightenment. For example, the accounting firms act as the main providers of forensic accounting expert’s conclusion, establish the legal accounting occupation organization, related laws and standards, improve qualification and certification standards of forensic accountants. In view of the present adoption problems of forensic accounting expert’s conclusion in our country and drawing lessons from the advanced experience of the United States from, the thesis put forward to perfect the adoption of forensic accounting expert’s conclusion in our country.This thesis consists of six parts. The first part is an introduction, it mainly introduces the background, development situation and the research conditions of foreign forensic at home and abroad, points out the realistic significance and puts forward the basic framework. The second part is an overview of forensic accounting expert’s conclusion, it introduces the concept and role of forensic accounting identification and forensic accounting expert’s conclusion after drawing lessons from the domestic and foreign scholars and combing our country’s present situation. The third part is the core of this thesis, it elaborates the existed adoption problems of forensic accounting expert’s conclusion and analyzes the cause of them. The fourth part mainly introduces the development of forensic accounting in the United States as well as the adoption of forensic accounting expert’s conclusion, and summarize some enlightenment. The fifth part proposes the solution method and countermeasure after analyzing the existed problems and their reason of the adoption of forensic accounting expert’s conclusion. The sixth part is the conclusion, through the front analysis, we put forward the research conclusion of the thesis and points out some problems in the research process. |
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