Selection And Application Of Judicial Accounting Method In Illegal Fund-raising

In recent years,criminal cases of illegal fund-raising increase rapidly,such as“FYME Metal Exchange”?“Ezubao”,which all belong to major national cases of illegal fund-raising,Involving more than ten billion yuan.These cases caused great damage for investors and even the order of the national financial environment.Especially in the rapid development of the Internet conditions,Illegal fund-raising activities have gradually shifted from the traditional offline investment model to a new online investment model,more complicated activities appear.At present,our country mainly focuses on administrative punishment for illegal fund-raising,it is more important and powerful for against illegal cases to put to trial justly.Judicial resources at this stage is difficult to deal with the surge in cases,and illegal fund-raising behavior tends to be complicated and hidden,involving financial accounting problems strongly professional,which need to be collected through the identification of judicial accounting activities and fixed the evidence to make up for the lack of personnel,it is the key basis for the sentencing of the case,the maintenance of justice.The current academic circles have more attention to the identification of judicial accounting based on the basic theory.The Choice of Judicial Accounting Appraisal Methods May learn from the methods of Audit and Judicial examination,which cannot form a scientific opinion and failure in court testimony.Based on this,this thesis from the perspective of law,according to the involved financial and accounting factual classification,select and apply the appropriate method of forensic accounting,forming a scientific opinion to support fair judicial trial.Example of two cases elaborate how to choose and apply two kinds of identification methods in the practice.Finally,we think about the problems that exist in the application of the method and look forward to the theoretical research on the related problems in the future.We also hope that the application of the method of forensic accounting in the criminal case ofillegal fund-raising will give some guidance to practice.