Research On Forensic Accounting In Economic Crime Cases

Rapid development along with our country socialist market economy,economic crime is also growing,increasingly sophisticated criminals who commit crime means,presents the characteristics of specialization and to conceal,criminals often through various means to transfer,whitewash financial involved,for its economic crime with a legitimate cloak,case detection situation is,so to the financial information and money flows involved for scientific investigation,for the case of development have a vital role.In economic crime cases,how to use legal accounting legal and efficient identification,investigation,identification is the key link to undertake the case,to fight against economic crime has a positive role.This paper takes the case of "Jinsaiyin" as the research object,applies the methods of literature research,case analysis and field investigation,and takes the practical application of legal accounting in economic crime cases as the research content.Comb in comprehensive economic crime and forensic accounting related theory,on the basis of the establishment of this article research Angle of view,that is,from investigation,examination and prosecution,trial stage three stages such as reduction "Kinsey silver" cases of forensic accounting work process,and through the analysis of the case and reflection,summed up the look from the "silver" Kinsey cases of forensic accounting in our country needs to solve problems,such as the investigation department of active intervention is not high,low LiAnLv,probing period is too long,incomplete data receipt,evidence acquisition,etc.And further summarized the four aspects of the above problems: the theoretical defects of legal accounting research,the lag of laws and regulations,the lag of legal accounting personnel training,the lack of professional organizations.In view of the existing problems and causes,this paper argues from intensify related theory research,perfecting the construction of forensic accounting system,strengthen the professional quality of forensic accounting to establish forensic accounting organization four aspects this paper expounds the countermeasures and Suggestions,theory with practice,with case reasoning,the specification and to improve the application of forensic accounting work has a certain reference value.