| With our country’s economy developed quickly in recent years,the stockmarket not only in terms of scale but also variety have been rapid developed. Whenpeople were cheered in the boom, all kinds of illegal came out. Especially in2011and2012, securities regulatory commission (CSRC) dealt with many cases in violation ofthe securities market trading. Among the cases securities regulatory commission(CSRC) released, insider trading fraud is occupied very big part. It remind ourinvestors, securities regulators and the judiciary to take attention. It’s also a bigchallenge for our country judicial organ to investigation, trial, and claims insidertrading investigation. Judicial accounting experts are needed to assist in judgment oninsider trading fraud, due to Judges’ lack of acknowledgement in this area. Judicialaccounting experts used judicial accounting identification technology to analysis casewith the relevant financial and accounting information, using its financial andaccounting knowledge to judge the cases, put forward the judicial accounting expertopinions. At the same time, the judicial accounting experts use their professionalknowledge solved damage compensation problem in the process. Judicial accountingexperts play an important role in securities market insider trading fraud cases.However, the study of insider trading now is mostly in the economic field or area oflaw, rarely comes to judicial accounting technical means. By studying the connotation of insider trading, this paper compared the roles of the judicial accounting experts inthe insider trading fraud cases in America, Britain and the European Union. We alsoraised the standards for the judicial accounting experts in China. In the meantime,based on the characteristics of insider trading fraud, we discussed the technical meanswhich judicial accounting experts used to investigate and judge insider trading fraud.As well as how the experts can offer their helps on the practice of insider tradingfraud cases. |
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