The Research On Forensic Accounting Appraisal Issues In Criminal Procedures Of China

With the continuous development of economy, the continuous deepening of international trade, and continuous transforming of business models in our country, the quantities of economic crimes are rising every year. However, the personnel who handle those cases cannot understand the economic meaning of the financial accounting materials when facing them because of their lack of accounting knowledge. This makes the case-handling much harder. Thus, the forensic accounting appraisal begins to gain concern. Forensic accounting appraisal is the process that people who expertise in accounting identify and judge the case-related financial accounting and other materials to come to a conclusion using their knowledge, which is followed by issuing a written opinion.Because forensic accounting appraisal is exotic and starts late in our country, it presents a lot of imperfections, though it plays a role in trial. Those imperfections are put up in the subject system, appraisal evidence, implementation procedures, the quality of written opinions and other aspects. To speak of the subject system, as there is no criterion, the insiders of the prosecuting authorities are lack of independence, while the more independent outsiders are lack of legal knowledge. Besides, some appraisers have neither the standard moral accomplishment nor the professional integrity. To speak of appraisal evidence, there are mass problems on the collection and adoption of them by some forensic accounting appraisers. On one hand, the evidence that have a great influence on the written opinion may be left out, which leads to the evidence collected are not comprehensive, on the other hand, appraisers always adopt the statement of the criminal suspects and other written appraisal opinions as the forensic accounting appraisal evidence, which leads to an inappropriate extent of adopted evidence. To speak of implementation procedures, usually, appraisers adopt the financial accounting materials directly without audit. And to speak of the quality of written opinions, the materials to be tested, the demonstration and the conclusion appear some problems. Even, appraisal errors happen at times. Obviously, the existence of these problems hinders the written forensic accounting appraisal opinions exerting their values. Thus, the system of forensic accounting appraisal must be perfected.As the practice reflects lots of problems regarding forensic accounting appraisal, the writer attempts to come up with some proposals. Aiming at the imperfect appraisal subject system, the writer considers that an isolation mechanism should be built inside the prosecuting authority. Meanwhile, a forensic accounting appraisal subject restriction mechanism should be perfect like setting up applicant-examined and internship mechanism, making continuing education and regular assessment on appraisers, strengthening the duty to attest in the court, establishing self-governing organizations of appraisers, and so on. Aiming at the inappropriate collection and adoption of appraisal evidence, the writer considers that the practical effects of appraisal evidence collecting system should be strengthened. At the same time, the appraiser interrogation should be perfected. And the statement of the parties should be excluded out of range of appraisal evidence. Aiming at the incomplete implementation procedures, the writer believes that audit should be incorporated in the process of forensic accounting appraisal as a must to ensure the completeness of implementation. Aiming at the barely satisfactory quality of the written opinion, the writer considers that the written opinions should be assessed and establishing a scientific evaluation system and an accountability system. Putting these proposals together, forming a system and applying them in practice will be helpful in perfecting the forensic accounting appraisal system.In China, the quantities of economic crimes are more and more, and the modus operandi is more and more diversified. When hearing these economic cases, the judges rely on the written forensic accounting appraisal opinions greatly. This makes forensic accounting appraisal plays a significant role in criminal procedures. Therefore, with the purpose of maintaining the order of the socialist market economy, the system of forensic accounting appraisal, which affects not only the verdict of individual cases but also the fairness and justice of judiciary, should be and must be perfected. By writing this thesis, the writer makes some superficial analysis on forensic accounting appraisal, and hopes to draw others’ attention to this field.