A Probe Into The Theory Of The Credit System Of Forensic Accounting Appraisal

Since the reform and opening up,the booming domestic economy has been running at a high speed.With the increasingly frequent economic activities,economic disputes are facing different challenges,and showing a more and more complex trend.These economic dispute cases brought about by social and economic development have their own uniqueness,because they involve professional knowledge in the economic field and are extremely professional,and such cases often exceed the professional ability of judges.Judges are unable to actually judge the economic cases involved based on the limitations of their own professional knowledge,so it is often necessary to make a deeper understanding of the cases with the help of professionals.It is on this basis that judicial accounting expert opinions and judicial accountants are formed and developed.As more judicial accounting expertise is performed by social intermediaries,the credibility of judicial accounting appraisal opinions becomes different,it no longer has inevitable acceptability,and the size of admissibility will also be affected by different factors.The acceptability of judicial accounting appraisal directly determines whether the appraisal opinions can be adopted and whether the interests of the parties can be safeguarded.The term "judicial accounting" originated in western countries and is called "forensic accounting" by them,but the two are different in nature.Nowadays,with the development of economy and the progress of science and technology,different legal systems have been learning from each other and merging with each other in some legal systems,and the acceptance system of judicial accounting appraisal has gradually converged.According to the current actual situation,the accounting appraisal acceptance system in western countries is relatively perfect,and the development is more perfect in terms of appraisal standard system,personnel training,vocational education,expert witness system and cross-examination and other related systems.This topic is based on the comparative analysis of the current judicial accounting appraisal and the acceptance system of judicial accounting at home and abroad,combined with the actual situation of our country and drawing lessons from the relevant systems of foreign countries.this paper puts forward some suggestions for reference to the acceptance system of judicial accounting appraisal in our country.First of all,the article gives a preliminary introduction to the domestic judicial accounting appraisalactivities and the relevant contents of the judicial accounting appraisal acceptance system.Secondly,it sorts out the judicial accounting appraisal from the aspects of form and substance,and analyzes it from several categories,such as the standard of judicial accounting identification,the qualification of the subject of judicial accounting identification and the opinions of judicial accounting identification.In essence,it is sorted out from the evidence ability and probative power of judicial accounting identification,and points out the urgent problems to be solved in the current acceptance system of judicial accounting appraisal in our country.Thirdly,it combs and compares the accounting appraisal systems of the two legal systems,focusing on the identification standard system,the appraiser system,the vocational education of the appraisal subject and the relevant cross-examination system,and finally,this paper makes a comparative analysis of the judicial accounting appraisal and acceptance systems of the two legal systems,and combines the actual situation of our country.This paper analyzes the factors that affect the judicial accounting appraisal acceptance system from each step of the judicial accounting appraisal activities,and puts forward the concrete theoretical conception to the judicial accounting appraisal acceptance system of our country from the essence and form two aspects respectively,in order to enrich the judicial accounting appraisal acceptance system of our country and improve the acceptability of the judicial accounting appraisal activities of our country,so as to perfect the judicial accounting appraisal acceptance system of our country.In view of the present situation of the acceptance system of judicial accounting appraisal in our country,the author thinks that we can start from the aspects of constructing and perfecting the standard system of judicial accounting appraisal and the system of judicial accounting appraiser in form.In essence,this paper makes a concrete analysis from two aspects: improving the evidence ability and probative power of judicial accounting identification,so as to provide some feasible suggestions for improving the admissibility of judicial accounting identification in our country.