Research On The Technology And Method Of Forensic Accounting In P2P Lending Crime Cases Bassed On D Company

Along with the rapid development of the Internet,the Internet finance model of P2 P lending has rapidly emerged with its obvious advantages such as not limited by region,convenient and fast,high yield and low cost.As of April,2018,the total number of P2 P online lending platforms in China has reached 6,114,with 2015 and2016 as the largest number of new platforms.P2 P online lending platform can help to increase the utilization rate of private capital to some extent,and also solve the financing problem of small and medium-sized enterprises.But,in the development of P2 P lending platform,part of the platform has gradually from the information intermediary service institutions evolved into offer a guarantee,sell the financial products and other business platform for the various type,even to the crime of illegal absorb public deposits or fund-raising fraud.However,the current research on judicial accounting appraisal technology and the method is incomplete,resulting in Low identification efficiency about material of P2 P online loan crime cases and lacking of techniques for extracting information.It also leads to the result that the court lacked trust in the appraisal.Therefore,while the supervision is constantly improving,the research on the technology and methods of judicial accounting for P2 P lending crime cases can promote the healthy development of P2 P lending industry.This article will study the theoretical knowledge of judicial accounting techniques and methods by literature research,expert consultation,data analysis.At the same time,This article choose the typical P2 P network crime loan as an example to study method analysis of judicial accounting appraisal concrete application technology and method in practice,using the case method and descriptive method.Firstly,this paper expounds the research background,purpose and significance.Then,it briefly summarizes the development of Internet finance,P2 P lending platform and the basic theory of forensic accounting.Secondly,by analyzing the background and status quo of judicial accounting appraisal technology and themethod,and combining the P2 P network crime characteristics and qualitative problem loan,induces the forensic accounting techniques and methods to identify P2 P lending crime cases.Thirdly,in the case of typical P2 P online loan crime,this paper analyzes the techniques and methods that are applied to different types of inspection materials in the course of judicial accounting appraisal.Finally,the above relevant theories and practical cases are analyzed and summarized in the forensic accounting techniques and methods.