Case Studies On Judicial Accounting Appraisal Of T Guarantee Company's Illegal Fund Raising Case

With the rapid development of the economy,people's requirements for quality of life are gradually improved.Large loans and advanced consumption have become the norm.More and more young and middle-aged groups are no longer limited to banks,and are turning to higher income and lower income.Other investment and financing channels at the threshold,such as private investment and financing institutions,Internet platforms,etc.However,due to the imperfection of China's corresponding laws and regulations at this stage,the constraints on these institutions and platforms are insufficient.In addition,such institutions have mostly "hanging sheep's heads and selling dog meat" behaviors,which has led to the failure of relevant departments to implement effective supervision.A series of major illegal fund-raising cases such as the "E Zubao" and "Shanlin Department" broke out in China,which exposed a series of problems.Due to the limited judicial resources available,and such cases often involve a large amount of financial information,the public prosecution law agencies cannot handle the increasingly frequent cases of illegal fund-raising in a short time.In order to speed up the investigation efficiency of cases,forensic accounting appraisal came into being and has been widely recognized.However,at this stage,the research on forensic accounting appraisal in the academic circles is mostly focused on how to construct the basic theory of forensic accounting appraisal,and few scholars use examples.Discuss how the forensic accounting appraisal is carried out in the case investigation process.Based on this,this article discusses the strategic accounting appraisal of illegal fund-raising cases through a practical case of participating in the appraisal throughout the process,in order to enrich the existing research results.The article is divided into six parts.After expounding the current status of illegal fund-raising cases in China and sorting out the theoretical basis,a case case is used to analyze in detail the strategy application of judicial accounting for illegal fund-raising cases,including main business analysis,identification methods and ideas The formulation,implementation of the identification process,etc.,focused on the actual problems and solutions in the analysis process and elaborated and analyzed.Through case analysis and combined with internship experience and existing literature,the common problems in the identification process of such cases were considered in depth,and five types of common problems were summarized.The specific manifestations were:independent division of labor,lack of communication,lack of inspection materials,and identification The limitations of the method and the corresponding problems caused by the lack of evidence in the appraisal opinion,the article reflects on the causes of these five types of problems,and draws inspiration from this case,and puts forward the corresponding problems in the case of judicial accounting appraisal suggestions for improvement,with a view to providing forensic accounting appraisal personnel with reference experience.