Research On Application Of Judicial Accounting Appraisal

As we all known,the investigation of corruption and bribery has never stopped.Especially since the 18 th National Congress of the Party,the anti-corruption work in our country has gradually become normalized and institutionalized.It's bound to say that the achievements are rich.However,with the rapidly development of economy and society,the corruption and bribery cases show new features.At the same time,it has increased the difficulty of the investigation.The corruption and bribery of government officials have seriously affected the harmony of society and decreased the peoples' trust to the judiciary.Therefore,the investigation of corruption and bribery has become an important task for the government,which is related to the harmony and stability of society.It is a typical kind of duty crime,and the financial accounting information plays an important role in the investigation.The identification can't be ignored in the Conviction and Sentence of corruption and bribery cases.This article has four parts.The first part is mainly about some conceptive elaboration,including the definition of forensic accounting and corruption-bribery crime.In one hand,we mainly analyze the relevant concepts to the forensic accounting opinions from the basic theory,basic characteristics and basic principles.On the other hand,we analyze the corruption and bribery crime,mainly from the concept of corruption and bribery to elaborate,including the main body of corruption and bribery,the object of corruption and bribery,corruption and bribery of the subjective initiative to explain the characteristics of corruption and bribery.The second part is the application of forensic accounting.This part mainly elaborates the application of forensic accounting in the investigation,prosecution and trial of corruption and bribery crime cases.At the same time,combining with the case of two typical cases of corruption and bribery,this paper points out that there are still some cases in the application of judicial accounting in the crime of corruption and bribery insufficient.The third part is the existing question in the application of forensic accounting.Through the analysis of the two cases of forensic accounting for the case of corruption and bribery,the author analyzes the problems existing in the forensic accounting.It mainly includes the following aspects:(1)the lack of clear and unified standard of judicial accounting appraisal(2)the inaccurate opinion of forensic accounting appraisal(3)the incomplete information of appraisal(4)the low attendance rate of forensic accountant(5)The scope of judicial accounting is not clear(6)the main body of responsibility is not clear.The fourth part is the suggestion of reformation and perfection about the forensic accounting.We put forward some effective measures to the problems in the application of forensic accounting.Mainly include the following aspects:(1)improve the relevant legislation and the establishment of judicial accounting standards.(2)clear the forensic accounting appraisal system to start the program.(3)the establishment of judicial accounting appraisal(4)Establish a unified system of accountability for the appraiser.