The Judicial Application Of Accounting Evidence In Economic Crime

With the rapid development of China’s market economy, economic crime has increased and always be involved in financial accounting problems. It needs dependent specialized agencies, starting from the professional and legal point of view, make the professional identification of the relevant accounting information or related events. Economic crime has the characteristics of technical and concealment, economic criminals will often advance to take anti-investigation means to conceal their criminal acts in the implementation of crime, through forged, altered or fictitious accounting information false economic transaction to cover up the facts of a crime. Therefore, the accounting evidence investigation, collection, identification has become a priority among priorities investigation, trial of economic cases. The general judicial workers have no professional accounting knowledge, it’s difficult to find traces of the crime from the perplexing financial accounting information, which requires professional judicial accounting personnel in the economic case investigation and evidence collection, identification of material evidence, explanation. Accounting is an important basis for the fact judgment judge evidence in economic crime, has great significance to safeguard judicial justice and protecting social stability. The judicial personnel of accounting evidence of specialization, high efficiency, fixed collection, interpretation and recognition is helpful to judge on the accounting objective evidence, justice, adoption of accounting evidence to help judge the facts of the case to judge the economic cases, improve lawsuit, efficiency, guarantee the justice of law enforcement, the realization of the value of justice and social stability.This paper is composed of five parts. After the introduction of some forensic accounting principles, the paper further discusses the definition, characteristics, category of the accounting evidence and justifies the close relation between the accounting evidence and forensic accounting. Based on the characteristics of accounting evidence, the paper provides the basic principles of collecting accounting evidence which are objectivity. legality, independency and prudence.The second part discusses the characteristics of economic crime and economic crime in the accounting evidence in determining whether put on record, to help break through and validated verbal evidence, determine the conviction and sentencing, to improve the efficiency of the proceedings of these three aspects. The third part of the combination rules of evidence discussed accounting evidence in economic crime in the use of rules, this paper mainly discusses the accounting evidence in the best evidence rule, illegal exclusionary rule and the rules of corroboration of the application. The fourth part studies the identification standard of accounting evidence, the effect of several accounting evidence aspect, mainly introduced the problem of identification of accounting evidence single accounting evidence and the combination of the. The last part use a lot of space describes the use of accounting evidence in economic crime in the deficiencies and improvement, mainly introduces the accounting evidence in the investigation of the problem and how to perfect the evidence investigation system of accounting, expert system and expert witness system. And put forward the conception of combination of identification system and expert system.