Research On The Applying Of Judicial Accounting Identification In Listed Company Financial Fraud Cases

In recent years, the listed company financial fraud led to a seriesof legal disputes, which makes how to introduce the judicial accountingidentification system in the listed company financial fraud cases becomea new research object. Current theories paid more widespread attentionon judicial accounting identification, but a few judicial accountingidentification technologies apply to the listed company financial fraudcases. It is feasible and necessary introduce the judicial accountingidentification technology into the financial fraud related cases, in thisprocess, judicial accounting identification provide the courtcorresponding legal support by its professional skills.This article analysis the financial fraud of listed company combinedwith the court proceedings of financial fraud cases, which divides intofive chapters to discuss application problem of judicial accountingidentification in the financial fraud cases.The first chapter overall discourse the financial fraud problems ofthe listed company, including the definition, characteristics, cause and harm of financial fraud, and further statistical description the presentcondition of Chinese listed companies’ financial fraud.The second chapter reveals the intervention necessities and programsof judicial accounting identification in the financial fraud cases on thebasis of judicial accounting identification theory. And the authordiscusses the differences and implementation programs about judicialaccounting identification of the two legal systems in detail.The Third chapter mainly discusses the cross-examination system ofjudicial accounting identification opinion from the perspective of courtlitigation evidence support. The author thinks the cross-examination isa cognition process which makes evidence verification by the form ofvisible justice, and the judicial accounting identification opinion basedon the judicial accounting expert appears in court to accept thecross-examination of the prosecution and defense parties. The judicialaccounting identification opinion’s evidence attribute is the contentand purpose of cross-examination.The fourth chapter disputes the loss measurement function of judicialaccounting identification in detail, the loss measurement uses monetaryunit of measurement to calculate and to quantify the losses. Infinancial fraud litigation procedures, using judicial accountingidentification technology to set the loss measurement assumption and toselect loss measurement method can calculate and quantify the loss amounts,which in order to provide technical support for the court proceeding toresolve legal issues involving the loss.The fifth chapter is not only a conclusion, but also a prospect. Theauthor puts forward methods to perfect the accounting rule of judicialidentification and several suggestions of the judicial identificationmanagement and appraiser system on the basis of the reference to the twolegal systems and the summary to our country’s judicial accounting identification system and the appraiser system, which aims at causing moreresonances among the theory scholars and practitioners.