Research On The Application Of Forensic Accounting In Securities False Statement Cases

In China,the China Association of Chief Accountants officially launched the “ Forensic Accountant Training and Certification Program” in 2015,which indicates that the industry has ushered in a new development opportunity in China.In recent years,forensic accounting has gradually attracted the attention of all sectors of society.On July 28,2018,the 10 th China Forensic Accounting Academic Seminar was held in Chengdu.The participants were mainly from major universities,public security law,accounting firms and lawyers.The theme of the meeting is: the social recognition of China's forensic accounting has gradually improved,but the research on practical applications is seriously inadequate.Therefore,the development of the application of forensic accounting is imminent.The development of China's securities market is becoming more and more perfect,and the securities trading is characterized by complexity and large amount of capital.The financial problems of listed companies are endless.In recent years,the financial scandals of companies such as Dongfang Electronics,Wuliangye,Foshan Lighting,and Great Wisdom have increased.At the same time,there are more and more cases involving false statements in stock securities and economic disputes.The industry has gradually realized the importance of organic integration of legal knowledge and financial knowledge.Sex.The false statement of securities is also a high-risk place for economic crimes.In the process of accepting false statement cases in courts,the judges lack the limitations of accounting professional knowledge and cannot fully understand the complex accounting professional information.Therefore,the responsibilities of all parties in the judicial proceedings cannot be accurately and quickly determined.This paper first analyzes the theoretical points of forensic accounting and securities false statements,including its conceptual characteristics,definition of evidence,and constituent elements offalse statements of securities,which are the basis of this study.At the same time,the application of data statistics,through the analysis of the current characteristics of the case,summed up the current application of forensic accounting in the case of false statements in securities.After that,the application framework of forensic accounting in securities false statement cases was constructed,and its application content was analyzed.The key points were: consulting investigation business,evidence analysis business and loss measurement business.Finally,through the analysis of the case of "great wisdom case",the practical application of forensic accounting is further embodied.At the same time,in view of the problems in the case,put forward reasonable development proposals,in order to protect the legitimate rights and interests of the parties and achieve justice and justice.Through case analysis,this paper studies the specific work of forensic accounting in securities misrepresentation cases,constructs a practical application framework,summarizes the rules of legal accounting and the main points of disposal of various parties,in order to solve problems in practice,and also expects theoretical circles and practice.The industry attaches great importance to forensic accounting research and further promotes the development and application of forensic accounting theory in the professional field to meet the growing market demand.