Cultivating Interdisciplinary Talents Of Forensic Accounting In The View Of Higher Education

With the occurrence of Bohai Group civil infringement case in2001, the firstChinese tort compensation case in securities market, a new type of economic crimehas attracted attention from the public, for this kind of case involves massivecomplicated accounting information which is so professional that the originallysimple property disputes have evolved into complicated and diverse economic crimes.The investigation of such cases calls for talents not only have the knowledge ofaccounting and audit, but also the basic legal theory, which is the so called "forensicaccounting".However, the quantity of forensic accounting professionals in our country isshortage at present, and the working skills need to be improved. The lack of forensicaccounting professionals has seriously affected the litigation process of such new typeof economic crimes, which unable to meet the requirements of the judicial practice.Cultivating a large number of highly qualified forensic accounting talents has becomean important task in the legal process. However, as the backbone of the talentscultivation, colleges and universities have faced many problems in the process ofcultivating interdisciplinary talents of forensic accounting, therefore it is necessary tocarefully analyze the causes of these problems and to take measures to solve them,which is aimed to cultivate more qualified forensic accounting professionals.This article begins from the basic theory such as the concept, characteristics and content of forensic accounting, then list the difference of the development of forensicaccounting between domestic and foreign to expounds the ill effects of thesedeficiencies in the current judicial practice and to clear the necessity and urgency ofcultivating forensic accounting talents in higher education.After analyzing the problems in the cultivation of forensic accounting talents,providing solutions of these problems from seven aspects which is positioning thegoal of cultivation, clearing the cultivating mode, setting up professional curriculumsystem, strengthening the construction of teaching staff, innovating teaching method,compiling specialized textbooks and improving evaluation mechanism aimed toprovide a set of reasonable and effective system of cultivating forensic accountingtalents to colleges and universities, making more and more colleges and universitiesparticipate in the cultivation of the forensic accounting talents.The purpose of this article is to promote the discipline construction of theforensic accounting, constantly cultivate highly qualified forensic accountingprofessionals and meet the growing demand of judicial practice.