Application Of Forensic Accounting In Economic Crime Investigation

In recent years, there have been many such phenomena in our economic crime investigation practice:It is difficult for the investigators to obtain litigation evidence when dealing with complex accounting problems. They judge the cases inaccurately or dispute on the amount of money, which leads to low efficiency and poor quality of handling cases. One of the most important reasons why we face so many difficulties and disputes in economic cases is that:there are still lack of theory and practice research on judicial accounting. There aren’t unified standards and the application level is not high in the investigations. So we need the guidance of systematic hjudicial accounting theory. Based on the reality of the background, the author focuses on the application of the judicial accounting technology, in order to improve the application ability level of the judicial accounting technology in the economic crime investigation, and to initiate more theoretical research on this topic. In view of this, this paper has important theoretical and practical significance and application prospect of this topic.According to the clues, judicial workers count the property involved, if inconsistent with the number in the notebook, try to find out the reasons by further inspection, then determine whether it is shortages caused by negligence or mismanagement or economic crimes caused by corruption or theft. Economic crimes usually refer to the behaviors that break national economic management laws and regulations and disrupt social and economic order, and that should be subject to criminal punishment definitely according to Criminal Law in the operation of the market economy. The economic crime investigation refers to the investigation work of public security and necessary compulsory measures to the above economic crimes taken by Public security departments of economic investigation, the Customs anti-smuggling departments and the People’s procuratorate departments in accordance with the criminal law and criminal procedural law. In addition to taking general investigation measures, we often resort to judicial accounting, which is also called the judicial accounting technology. That is specialized examination of the cases involving financial and accounting information and related property. Sometimes for complex financial issues also we need to do a series of judicial activities specifically. It is an independent specialist technical category, but it is not a simple accounting science. Judicial accounting serves litigation activities, of which functions are to collect, provide, identify, indicate, analyze and evaluate evidences. We can handle the general problems by using judicial accounting techniques, and the main methods are evidence links method, trajectory tracking method, horizontal expansion method, the re-record identification method, the control calculation method, internal and outer investigation method, external impression method, converted contrast method, system constructive method, authentication method and subrogation substitution method which are summarized through a large number of cases study. But if you want to solve the specific problems of financial accounting, you should start the identification work of judicial accounting. Only by mastering the inspection and the appraisal methods and learning to investigate based on cases, can the judicial authorities quickly and effectively deal with economic crimes. The use of these technologies has a crucial role for improving the detection of economic crimes, maintaining healthy and sustainable socio-economic development, safeguarding the image of an objective and impartial judiciary.