Research On The Establishment Of Chinese Judicial Accounting Standards

With the development of society and economy, the number of economic disputesis rising, but also the amount of every dispute is going up in China. Usually, to settlethe dispute as soon as possible, the judicial accountant who masters the knowledge offinancial accounting, law and investigation should analyze relevant materials andsolve financial accounting problems. So, judicial accounting work is one of essentialmove in some economic disputes and/or cases, as well as plays an important part.However, in practice, there are kinds of problems, like the quality of judicialaccounting activities is far from satisfaction and it is difficult to define responsibilities.The main reason for the fact is the lack of judicial accounting standards, whichhinders the development of judicial accounting. Judicial accounting standards notonly standardize the relevant people and activities but also improve judicialaccounting theory.Therefore, we should establish consolidated and scientific judicial accountingstandards to figure out the problems in practice and even to ensure the objectivity andimpartiality of judicial accounting activities. This thesis is trying to find thepracticable way of establishing judicial accounting. Firstly, this thesis describes thestatus of researching on judicial accounting standards, and necessity and feasibility ofthe establishment. Secondly, based on comparing and referring to accounting standards, auditing standards, judicial appraisal standards and relevant standards offoreign countries, we put forward the basic measure of the establishment. Finally, thethesis illustrates the main content of judicial accounting standards which guide andstandardize judicial accounting activities.