Discussion On Qualification Management System Of Forensic Accounting Experts

In the sustainable development of human society, as the upsurge of informationtechnology which was one of the main signs in the third revolution of science andtechnology, the exploration for the economic is deeper，the economic transactionsbecome more complex, and the number of trail cases involved in financial fraud,economic crimes and disputes are larger. The trail of these cases requires economic,financial accounting and auditing knowledge, all of which was beyond the experienceand ability of the judge or litigation lawyers. So it needs forensic accounting experts toinspect and indentify the forensic fairs, these forensic accounting experts should beskilled in financial accounting, laws and other interrelated areas. The development ofdomestic forensic accounting experts’ qualification management system is one of maintasks in the revolution of judicial identification system. However, the descriptions onforensic accounting experts are rare, not only in current laws or regulations but also inthe theory research. Therefore this article summarizes present rules, concepts and thedefects of domestic forensic accounting experts’ qualification management system, andanalysis the causes for the defects. And by comparing and learning the foreignexperience, this article try to sketch out a more scientific and reasonable solution, inorder to promote the development of forensic accounting identification.This article begins from the legal interpretations of judicial identification, judicialaccounting identification, expert witness’s qualification and the qualificationmanagement of experts, and it combines these with the requirements for forensicaccounting identification practice, in order to deduce the concepts of forensicaccounting expert, forensic accounting expert’s qualification and its managementsystem. Based on the concepts before, this article summarizes the defects in currentforensic accounting expert’s qualification management system and analysis theirreasons. And then this article collects a large number of literatures about forensicaccounting expert’s qualification management system, through comparing andanalyzing, sums up the useful experiences. Finally this article gives some suggestions toperfect the forensic accounting expert’s qualification management system and points outdefects.The main research method in this article is the literature research, supplemented bycomparative study method and deductive method. According to domestic, foreignarticles and the relevant judicial interpretations, this article tries to deduce the concepts of forensic accounting expert’s qualification and management system. And then throughanalyzing the disputes in judicial identification, this article sums up the defects andreasons of domestic forensic accounting expert’s qualification management system.Then according to the theory of accounting, auditing, financial management, this articlecompares the trend of development of forensic accounting expert’s qualificationmanagement system in different legal system to design a framework about forensicaccounting expert’s qualification management system. And the target of this article is tofill the present vacancy in theory research and judicial practice, render the developmentof forensic accounting identification business.The first part of this article is introduction, mainly includes the researchbackground and significance of this article, the domestic and foreign literature reviewand the research methods. The second part is the introduction of the theory of forensicaccounting expert’s qualification management system, and it illustrates the concepts ofaccounting expert, accounting expert witnesses and the forensic accounting expert’squalification management system. The third part of this article summarizes themanagement system’s problems and their reasons. The fourth part is to summarize theexperiences of forensic accounting expert witness and expert’s qualificationmanagement system in foreign countries. In the lessons learned from foreign advancedexperience the fifth part gives some suggestions to the conclusions of the third part.Finally this article summarizes the discussions before and points out the shortcomingsin the research process.The main conclusions of the article are as follows:（1）This article concludes and discusses the current laws and regulations relatedto the forensic accounting expert’s qualification and the management system. Then thisarticle uses the deductive method to describe the forensic accounting expert’squalification management system which has no authoritative definition yet.（2）This article analysis the present situation of domestic judicial identificationand forensic accounting identification, and it summarizes the defects in currentqualification management system, and these defects include lack of talents, lack ofconsolidated qualification examination and the imperfect legal system. And at last itdigs out the reasons in legislation and reality.（3）By comparing the different judicial practices on Anglo-American law systemand continental law system, this article found that in recent years these two major legalsystems show a tendency of convergence. And this article also generalizes the advantages of the two major law systems, which may be useful in perfecting domesticforensic accounting expert’s qualification management system.（4）Learning from the experiences of foreign countries, this article put forwardsome suggestions to the defects mentioned before. Hoping these suggestions canpromote the judicial practice in forensic accounting expert’s qualification managementsystem.The main innovations of this article are as follows: First, it expands the concepts offorensic accounting expert’s qualification and its management system. Second, itdivided the forensic accountants by their professional skills into four kinds. Finally itproposes some suggestions to prefect the present qualification management system.