The Application Research Of Judicial Accounting In Securities Transaction

The judicial accounting is a subject which has interdisciplinary research withaccounting, auditing and the science of law. It’s mainly used in investigations ofvarious economic cases and the recognition and measurement of losses, then providerelevant evidence. In our country, Judicial accounting has not yet attracted widespreadattention. But with the frauds increasing seriously in companies and the growingnumber of various economic cases, people has gradually put more and more attentionon judicial accounting. More and more people hope that this subject can play animportant role in the discovery and identify of the fraud problem, as well as thecollection of evidence. Judicial accounting will also become more widespread inapplication areas.The stock market is a product of the development of the economy, since themid-eighties of the last century, the stock market had a rapid development in chinaand occupy a more important position in the economy of our country. But with therapid development of stock market, more disputes appear in the securities transactions.therefore, the securities transactions will become an important area of judicialaccounting to apply. Judicial Accounting not only providing fraud investigation, lossmeasurement and litigation support in the securities transactions, but also use theprofessional knowledge to provide regulatory consulting services. The main structure of this paper is the introduction, the body of the artical andthe conclusion. Each part of the main contents are as follows:In the introduction part, it introduces the research background and significance ofthis paper, describes the motivation for the creation of this paper.The first chapter focuses on the development of the judicial accounting, andpointed out that the securities transactions will be an important area in the futuredevelopment of judicial accounting.The second chapter describes the importance and characteristics of the securitiestransactions in economic development, and pointed out the necessity of the existenceof judicial accounting in the developing of securities transactions.The third chapter explains the specific applications of judicial accounting in thefield of securities transactions.The fourth chapter directs some problems of judicial accounting application andto make some suggestions.In the conclusion part, it summarized the main point of this article and lookedahead the future development of judicial accounting.