| Forensic Accounting was really born in the United States in the1980s,was following the American economy launching and the economical legal system unceasing consummation,along with the repeatedly struggle of fraud and the counter-fraud, Forensio Accounting received high attention and obtained great development in the United States. Forensio Accounting is also foercast the heads of ten big popular occupation in the21st century. The birth of forensic accounting is not an accident, it is the inevitable result of market economy.China is in the period of establishing and perfecting the market economy.The more comlex economic bodies and behaviors are,the more detailed and elusive accounting work are.Judicial personnel usually can not understand intricate accounting information,to say nothing of extracting useful evidence from them when they deal with increasing economic dispute and crime.As a result of this,the quality and effciency of the litigation are significantly affected.In the recent years,economic case involved complex financial question appeared in large numbers such as "Canton(YinChuan) Industry Co,Ltd."’,"Source of agricultrual develpoment in Hainan China Co,Ltd.",and "the Lantian stock"in our country. So, professional skilled in law and accounting are urgently needed to assistjudges and litigants to find eeonomic truth, evaluate economic losses, identify the responsibilities of parties and seek effective way to resolved disputes In China. Forensic accounting has both theoretical value and practical significance. But the forensic accounting started late in our country, at present the forensic accounting is still at the stage of exploration, the legal accounting system construction is still a blank, and only a few jurisconsults join the research of forensic accounting concept framework, most of them are the introduction of foreign theory.Our country has not have a more standard system and expert witness system. With the establishment of the new leadership, Combat corruption and build a clean government, property declaration and become the main era. Our country also not has a perfect legal accounting management property occupation crime system. All of these will seriously hinder the development and utilization of forensic accounting in China. Forensic accounting legal governance function refers to the influence of the Forensic accounting to the court litigation and the referee arbitration. Legal management function is the foundation of the forensic accounting economic social and political function. According to this, based on the laws of the forensic accounting governance functions as the breakthrough point, through the discourse of the legal accounting basic connotation and legal management, this paper discusses the construction of some important system of the forensic accounting.This thesis is divided into four chapters, the first chapter is the introduction of forensic accounting profession. Including the historical evolution of forensic accountanting and the connotation of forensic accounting. The second chapter presents the professional attributes of forensic accounting, namely as a legal professional forensic accounting and a accounting professional forensic accounting, in addition, makes reasonable interpretation of the forensic accounting treated as legal governance subject. The third chapter discusses the forensic accounting legal management function in a systematic way on the basic of the first, second and third chapter, mainly including the seven aspects of the litigation process in prediction and evaluation, assist parties to formulate strategy, assist in managing the crime of property occupation, assist in measuring loss, improve efficiency and due consideration to fairness, public interest litigation,and act as an expert witness. The fourth chapter,on the basis of the third chapter, discusses the subject construction of forensic accounting, and then discusses the construction of the three key function of the system, including the construction of two related system which is consist of the management of property occupy type crime and the expert witness... |
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