Research On The Theory And System Of Forensic Accounting

The Forensic Accounting can be traced back to the early19th century.In China, the academia pays important attention to Forensic Accounting until the beginning of this century.Forensic Accounting is an edge discipline involving the subject of accounting, auditing, law, evidence, investigation, crime, criminal psychology and others.Forensic Accounting is to resolve the legal issues by using the knowledge of accounting,law, auditing and investigation techniques to get accounting evidence by the specified subject.At first,this paper describes the concept and content of the Forensic Accounting,and illustrate the difference between accounting and Forensic Accounting by pointing out the basic assumptions of the Forensic Accounting.After Forensic Accounting’s concept, content and basic assumptions,this paper emphasizes on the research of Forensic Accounting’s current situation in china,including the evolution of Forensic Accounting, the practicing legal environment, occupational current situation, the problems of the development, the the necessity for development.The this paper make a few suggestions for the development of the domestic Forensic Accounting by studying the extraterritorial Forensic Accounting,such as the United States, Canada, Australia, the United Kingdom.These suggestions include establishing specification to identify Forensic Accounting personnel qualifications,paying attention to cultivate and improve the comprehensive quality of Forensic Accountants,building the Forensic Accounting organizations, improving the legal responsibility of Forensic Accountants.