The Research On Stakeholder Perspective In Forensic Accounting Functions Of Fraud Governance

Along with our country socialist market economy more open, accounting is facing more and more complex economic environment. Although forensic accounting in our country has caused extensive concern of theory and practice, however, forensic accounting personnel’s quality and quantity in our country is far from satisfy the demand of the society, at the same time, domestic scholars on the basic concept of forensic accounting system construction, and other important aspects there are great differences, modern market mechanism and law decides the stakeholders are will exist between the contradictions and conflicts of interest. Forensic accounting is a kind of adapt to the competitive market economy, it is in the treatment of the stakeholders in a conflict of interest can play a role, so the stakeholder theory study, along with the forensic accounting to stand in the perspective of different stakeholders, from the conflict between the interests of find violate the interests of the other means of fraud and fraud, use of forensic accounting fraud governance function and tried to through litigation way to remedy the loss, in order to achieve mutual checks and balances. Therefore, study of forensic accounting have important practical significance to our country.This paper mainly consists of the parts:The first chapter is the introduction part. This part mainly elaborated the selected topic significance and background of this paper, the research both at home and abroad, research methods and content framework.The second chapter is the stakeholder theory and summary of forensic accounting. This part of the system based on stakeholder theory, conflict of interest and fraud, conflicts of interest generated in the fraud, the forensic accounting and fraud management function to build a solid theoretical foundation of this essay.The third chapter is based on the stakeholder perspective of fraud governance functions of forensic accounting perspective in this paper. The author through to the forensic accounting fraud governance functions using the analysis of existing problems in our country, then analyzes the function of forensic accounting fraud governance in our country, using the cause of the problem. This chapter for this article follow-up to find reasonable solutions put forward specific solutions of targets.The fourth chapter is to strengthen the analysis of the path of legal governance functions of accounting fraud. The author through the perfect fit for the development of forensic accounting in our country legal system, strengthen forensic accounting talent team construction, actively expand forensic accounting of rigging the market system for forensic accounting in China, including its management fraud pertinent opinions are put forward.The fifth chapter is the analysis of the case. Respectively to two domestic and foreign cases as the background, analysis of forensic accounting has its special role in the fraud management function of enterprise.The sixth chapter is a peroration.