On The Application Of Forensic Accounting In The Stage Of Economic Crime Investigation

In Great Britain and the United States,forensic accounting is an activity which takes advantage of accounting knowledge and expertise to provide evidence and bear witness in a court for the need of court proceedings.Our country quoted the forensic accounting course of the Soviet Union in the 1950 s.Since the 1980 s,China has begun to study the theory of forensic accounting.In May 1985,the Supreme People's Procuratorate began to set up full-time forensic accounting positions in the technical departments of the Procuratorate to carry out full-time forensic accounting activities.After more than 30 years of development,there are different theoretical systems of "Unitary System","Professional division" and "Dualistic Theoretical Model dualism" in forensic accounting in China.The current mainstream theory of forensic accounting theory is "Dualistic Theoretical Model dualism",in which the core of forensic accounting activities are forensic accounting inspection and forensic accounting identification.Under the model of "Dualist Approach" theory,this article aims at the fact that there is not much research in forensic practice in domestic forensic accounting research,especially the lack of forensic accounting research in the stage of economic crime investigation.This paper combines forensic practice with case analysis and analizes the application of forensic accounting in the stage of economic crime investigation,which is helpful to enrich the theoretical research of forensic accounting in forensic practice.With the development of our country's economy,economic crimes have been in a high trend in recent years,and the public security agencies have cracked down on economic crimes,in which the crime of falsely making out specialized value added tax receipts and crime of defrauding export tax rebate are the most prominent ones in tax-related crimes.Firstly,this paper discusses the theory of forensic accounting and the theory of economic crime on literature analysis,and summarizes the effect of the application of forensic accounting in the investigation of economic crimes by public security agencies.Secondly,this paper analyzes the situation of the National Public security agencies in combating economic crimes in recent years,and collects and analyzes data from the perspective of forensic practice on the application of forensic accounting in the investigation of economic crimes by public security organs based on the network of Chinese forensic documents,and then the application of forensic accounting in the investigation stage of economic crimes of public security organs is summarized.Thirdly,by case analysis,the forensic accounting inspection activities are studied,and the application of forensic accounting inspection in collecting,fixing criminal evidence,digging and expanding clues,are analyzed from typical cases of Ji Nan “3.17”.Detailed introduction is given to the clues of expanding the line of forensic accounting activities by using computer information technology.Finally,this article aims at the problems such as the low degree of cognition of forensic accounting in public security organs,the imperfect working mechanism of forensic accounting,and absent information technology support,and analysis the reasons.It proposes to establish and improve forensic accounting laws and regulations,strengthen the popularization of knowledge in public security agencies,establish forensic accounting technical posts in public security agencies.And it also proposes to cultivate a professional team,establish the training mechanism of forensic accounting talents in public security agency,and perfect social multi-channel talent supply planning in order to make forensic accounting disciplines play a greater role in the process of socialist rule of law.The innovation of this paper is reflected in two aspects: First,when studying the application status of forensic accounting in the investigation of public security agencies' economic crimes,the research process uses the official case data resource system of the Supreme People's Court of China,and searches for a large number of case resources.And with data analysis,the statistical application data is truly displayed with a certain persuasive power.Second,the author is engaged in the frontline of economic crime investigation with first-hand source information,which has advantages in case selection.The typical cases of tax-related crimes cited in this paper are the cases in which the author personally participated in the investigation in 2018,and reflects the effective combination of computer information technology and forensic accounting activities,closing to actual combat.In addition,it is also proposed to establish a forensic accounting technical department within the public security agencies,strengthen the training of forensic accounting personnel,establish a specialized forensic accounting force,and further promote the long-term development of forensic accounting activities in the public security agencies' economic crime investigation work.