Research On The Procedure Of Forensic Accounting In Civil Execution

Forensic Accounting in Civil Execution refers to a kind of litigious activity in which Executive Board of Court entrusts specialists to conduct judicial review and authentication on financial accounting documents of the executed in civil execution,in order to investigate the value of their executable property or the actual property status of them who have made false statement or transferred hiding property.Due to the enforcement of the activity and its possible impact that might change the result of execution,it is necessary to standardize the relevant procedural laws and regulations to protect the right of both the executor and the executed.The Supreme People's Court has briefly formulated the basic procedural regulations of Forensic Accounting in Civil Execution in judicial interpretations and provincial higher people's courts also have promulgated some instruments before,but all of them still need to be improved to face more and more complicated occasions in real enforcement.Therefore,according to relevant legal texts and practical cases,this article is aiming to make an explanation of the principle and connotation of Forensic Accounting in Civil Execution and its procedures,sort out current laws and theories of it,analyze certain specific problems existing in the procedures nowadays and try to give some feasible solutions.The first chapter of the thesis explains the basic concepts and contents of Forensic Accounting in Civil Execution and its procedures,and distinguishes between "Audit" and " Forensic Accounting" in current legislation.Chapter Two sorts out and analyses the procedures of Forensic Accounting in Civil Execution in current judicial interpretations and local judicial norms,and then sums up their commonness and also puts forward the defects to prepare the ground for the next chapter.The third chapter analyses the problems existing in the procedures and points out some theoretical and practical problems,such as inadequate legislative perfection,inadequate start-up procedure,lack of confidentiality measures and absence of supervision mechanism.In the last chapter,the basic concepts of Forensic Accounting in Civil Execution are further clarified on the basis of the foregoing discussion,and some practical suggestions on legislation and professional norms are put forward for the questions raised in the third chapter.