Our Forensic Accounting System Exploration

Nowadays, economic disputes and economic crimes that involve financialaccounting issues are increasing.The investigators may be lack of professionalknowledge,it is difficult for them to judge complex financial accounting issues,so They often need to delegate judicial accounting appraiser to indentify thefinancial accounting issues in the cases and issue the appraisement opinions.So judicial accounting appraisers play important roles in the process ofeconomic investigation and the trial, and they win more attention. But China’scurrent laws and theoretical research on forensic accounting systems arerelatively scarce. In laws and regulations, China has not yet formed a dedicatedforensic accounting laws and regulations system. The laws and regulations aboutjudicial accounting appraiser scattered in three procedural requirements,the"National People’s Congress Standing Committee on Forensic managementissues" and the relevant regulations of the Justice Department. In theoreticalstudies, our research on Forensic Accounting system has just started, so thereare less relevant research results. And due to the lack of an unified managementsystem, So there are drawbacks about judicial accounting appraisers on entryqualifications, scope of practice, rights and obligations, ethics and thesupervision. These defects influence the work of judicial accountingappraisers.It also influences the accuracy of the expert opinion, the processof the judicial accounting and the litigation activities.So study the systemabout judicial accounting appraiser can not only enrich the content of forensicaccounting research, and promote the development of forensic accounting, butalso regulate the daily work of the judicial accounting appraises and helpinvestigators get the opinions of high accuracy and make a fair judgment. It can also provide a reference to the competent department to make regulationsabout judicial accounting system.In this paper, theoretical studies and comparative analysis studies areused. Firstly, it studies the background and significance and the domestic andinternational research.Secondly, it clears the deficient and classification ofjudicial accounting systenm and the content of judicial accounting system, itcan provide a theoretical basis for the research behind.Thirdly, Then itexplores the drawbacks of judicial accounting system in China at present. Thequalification of the judicial accounting appraiser is not strict.The work scopeof judicial accounting appraiser is narrow. Some rights and obligations ofjudicial accounting appraiser are not clear. The ethics of judicial accountingappraise is of lack. The judicial accounting appraiser can not accept enoughsupervision. These defects are mainly due to the lack of theoretical researchon forensic accounting system, the specific forensic accounting laws andregulations and the same management agencies.Forthy it examines and comparesthe regulations and contents of judicial accounting appraise system in entry,scope of practice, rights and obligations, ethics and the accept ofsupervision.It then find the content that we can learn. Lastly, in according tothe the characteristics of China’s judicial system and litigation activities, itmake suggestions for the judicial accounting system. On the basis of strengthenthe theoretical studies and establish an unified management mechanism.weshould strict the entry of judicial accounting appraiser,broaden the scope ofpractice, refine some rights and obligations, establish professional ethicsand strengthen the supervision on judicial accounting appraiser. This paperwants to provide reference for the judicial administration department.