Research On Judicial Accounting System

Accounting judicial identification refers to the activities in which the judicial organ appoints or the parties will entrust the personnel with the professional skills of judicial accounting to carry out the discriminant appraisal activities for the financial related professional issues involved in the case litigation.Before forming the final appraisal opinion,we should not only comply with the provisions of procedural law,evidence law and other relevant laws and regulations,but also take into account the corresponding financial and accounting standards.With the rapid development of economy,the financial problems encountered in litigation are becoming more and more complex and professional.In criminal proceedings,accounting judicial identification has become more and more necessary to solve the financial problems involved in various criminal cases.These appraisal opinions have become an important basis for the conviction and sentencing of the case,which directly affects the final judgment result of the case.In civil litigation,accounting judicial identification has become an important evidence to solve these cases for complex cases such as bankruptcy and finance.Nowadays,how to conform to the development trend of the times is a new problem and challenge in the field of judicial accounting authentication in various countries.This paper studies the related problems of accounting judicial identification system.Firstly,it analyzes the concepts of judicial expertise,forensic accounting and accounting judicial identification,and makes a preliminary analysis of the elements of accounting judicial expertise system.On this basis,by introducing the general situation of the American forensic accounting system,this paper finds and probes into the advantages of the American forensic accounting system,and provides a reference for the improvement of the accounting judicial appraisal system and the standardized management of the expert in our country.Through the analysis of the existing legal provisions and problems encountered in the process of practice,combined with the case study of the current situation of accounting judicial identification system in China,this paper probes into the non-standard management of accounting judicial appraisal institutions and personnel in our country.There are some shortcomings,such as lack of clear specification of appraisal items and scope,abnormal provision of accounting judicial identification materials,inconsistency of applicable standards of accounting judicial identification,formalization of cross-examination of accounting judicial appraisal opinions,and so on.On the basis of analysis and reference,in view of the shortcomings of the current legislation and system in our country,from perfecting the accounting judicial appraisal institutions and personnel management norms,clearly standardizing theaccounting judicial identification items and scope,and making clear the applicable accounting judicial identification standards,In order to improve the accounting judicial appraisal system in China,some suggestions are put forward to improve the cross-examination of accounting judicial expertise.