The Application Of The Theory Of Forensic Accounting

Forensic accounting legal system started and developed in the United States,involving the investigation of the case, such as financial fraud loss recognition andmeasurement, provide objective evidence support for litigation, arbitration has thefigure of forensic accounting. Such cases in forensic accounting play the important roleof the forensic accounting industry is paid attention to the outside world. Forensicaccounting is the edge of the interdisciplinary discipline, discipline involving legal,accounting, auditing learn. Complex legal language communication skills andaccounting, auditing, the relationship between language, properly handle related tofinancial fraud involving legal relationship, the audit law provides a very effectivemethod to solve the problem. Forensic accounting in theory research and Australia andother countries have achieved important results, a large number of forensic accountingtalents training investigating financial fraud for these countries, economic crimeinvestigation,and in the economy dispute solution loss measurement such as litigationsupport provides important help. For the parties, lawyers, judges, in lawsuits, andprovides powerful lawsuit accusing the ways support role. Practice these countries alsohave a lot of practical experience. Forensic accounting is a new discipline in China, nomatter from the perspective of depth and breadth, the forensic accounting in China isstill in its infancy. With the development of global economy, at the same time theproduction of various kinds of financial fraud, fraud cases, the society more and moredemand for forensic accounting.In this paper, the author focus on combing and probes into the legal system offorensic accounting contains basic question: including the basic concept of forensicaccounting definition is defined, Combing legal system of forensic accounting researchstatus at home and abroad as well as its social background, theoretical foundation and practical significance, explore the legal system of forensic accounting litigation supportsupport loss measurement mode selection, investigation of advantage. Then with thedisclosure of the crime, not to disclose important information, such as, judicialaccounting in particular investigation and litigation support. Finally shall establish andperfect the legal system of forensic accounting in our country, on the basis of forensicaccounting in China is explored in the development of the bottleneck problem,to solvethese problems the author puts forward the assumptions and Suggestions on thedevelopment of forensic accounting in China.