The Construction Of Forensic Accounting Theory System Of Our Country

The rule of law is the basic state policy of our country, it is the important content of four comprehensive strategy and the important guarantee to build a comprehensive well-off society and realize the Chinese dream. In the field of accounting, forensic accounting is the important tool to practice the strategy of governing the country according to law and carry forward the law spirit of fairness and justice. with our rapid economic development,and the growth of legal consciousness, The composite talents that know both the law and be familiar with accounting are demanded vigorously,which has maded forensic accounting a new branch. Along with reform and development of our country litigation system and the judicial system, forensic accounting play an increasingly important role in dealing with civil economic disputes, managing company fraud, strengthening the management of company’s fraud, to investigating and punishing economic crimes. At present, though Chinese forensic accounting have certain development, but it did not form a theoretical system, and some supporting measures such as professional talents, regulations and industry association are not effective,so theory research about forensic accounting develop slowly.To this end, the author choose this proposition is to build the forensic accounting theory system of localization, and state supporting measures to promote theory research’s development in our country. Besides preface and conclusion, this paper is mainly divided into the following three parts:The first part, forensic accounting is a product of the market economy development in our country, is also self-improvement of the accounting to adapt to the social needs. According to the accounting theory development and the social reality demand in our country, this part analyzes the necessity and realistic significance of the study for forensic accounting theory system.The second part, this paper discusses basic theory of forensic accounting and focus on the localization of the theory, including the meaning of forensic accounting, hypothesis, principle, function, target and application technology tools, report and so on. It can provides complete theoretical framework for the practical application of forensic accounting.The third part, the forensic accounting theory research is a social activity, it needs certain social conditions and supporting measures, such as professional talents, laws and regulations, professional recognition, etc. At present, one factor about the imperfection of forensic accounting theory in China is a shorter development time because forensic accounting in our country is introduced later, another is related to the lack of the social conditions. The author attempts to state the supporting measures of the forensic accounting theory study according to the current situation of our country, so we can promote the continuous improvement of the forensic accounting theory system in our country.