Research On Forensic Accounting Identification

In recent years,due to the increase of economic crime,judicial officers often fail to understand the financial status and capital trend of the involved enterprises because of the lack of related financial expertise in the process of handling cases,which hinders the process of solving the case.Therefore,the forensic accounting appraisal appeared.The work of forensic accounting appraisal is to accurately identify the relevant financial information of the case,collect and analyze the important accounting information of the involved units and provide technical support to law enforcement officials.However,the forensic accounting industry does not exist in our country for a long time.Although some achievements have been made,there are still some loopholes and problems in each aspect.In order to deeply analyze the existing problems in the process of forensic accounting appraisal in our country,this paper chooses a case of collecting huge government subsidies as a case study,elaborates the specific process of appraisal of forensic accounting in detail,and puts forward some problems combined with specific in the process cases so as to propose some suitable countermeasures and suggestions to avoid these problems and provide a little reference to our country's forensic accounting appraisal business.This article takes the case analysis as the research method,chooses a typical case of collecting huge government subsidies as an example to study the process of forensic accounting appraisal.First,we will analyze the background of company A and government subsidies.Secondly,analyze the case of the forensic accounting appraisal process.It can be analyzed that due to the evasion of employees involved in the case,there is a case that evidence collection is not sufficient.At the same time,in the process of forensic accounting appraisal,there are still some problems such as the lack of relevant professional knowledge of forensic accountants and the imperfect appraisal procedure,which lead to the low quality of appraisal report finally formed.These have affected the proof of forensic accounting verification.Finally,through the conclusions reached by the above analysis this paper makes the corresponding recommendations.Through the case study,this article puts forward some specific countermeasures and suggestions for preventing these problems.First,the legal system of forensic accounting appraisal needs to be perfected in order to solve the problem of the lack of independence of forensic accounting personnel within the procuratorial organs and the lack of professionalism or professional accomplishment of social judicial appraisers.At the same time,it is also necessary to establish a legal accounting management system to assist the implementation of the system.The second is to improve the evidence collection and acceptance of forensic accounting,prevention of evidence is not timely,incomplete situation.At the same time,the mechanism of forensic accountants' early intervention is established to make the evidences that need to be collected more clear and complete.The third is to improve the rigor of the accreditation procedure and to exclude,as much as possible,the negligence of accreditation resulting from procedural omissions so as to enhance the proof of accreditation of forensic accounting.Fourth,to improve the quality of appraisal opinions,set up a review mechanism for opinions,play the effect of review,and put forward the responsibility system to formulate a clear principle of responsibility.This can also improve the rigor of forensic accounting staff,so that the judicial identification of accreditation has been significantly improved,and laid the foundation for the development of forensic accounting appraisal.