Research On The Application Of Forensic Accounting Appraisal In Enterprise Compulsory Liquidation

With the high development of all aspects of our country,our legal system has been gradually improved,it can be said that it has made a significant breakthrough in legislation,and enterprise liquidation has also been more perfect legal support and protection in the legal field.But in the compulsory liquidation,the appointed members of the liquidation group often do not have professional accounting knowledge,which is difficult to be directly applied in the face of complex enterprise accounting information.At the same time,due to the frequent occurrence of financial fraud,there are also many enterprises with imperfect management system,which also leads to the doubt of the authenticity of financial information of many enterprises.Therefore,this kind of situation will require professional judicial accounting appraisal of the enterprise to be liquidated.In addition,the judicial accounting appraisal industry in our country used to be jointly managed by the Ministry of justice and the Ministry of finance,but with the reform of the industry system,the Ministry of justice no longer carries out qualification management on the judicial accounting appraisal industry,but returns the judicial accounting appraisal to the industry itself,and the Ministry of finance carries out separate management.This reform measure is bound to play a positive role in the development of the domestic industry,and it can also be expected that forensic accounting appraisal will shine in the future practice market.However,at present,the judicial accounting identification in China,whether theoretical research or practical application,is basically focused on criminal cases,civil case research and application is very few,the enterprise forced liquidation of the application and research is even more rare.However,the number of civil cases in daily life is much higher than that of formal cases.Meanwhile,with the change of environment,the application of this aspect will be more and more in the future.The application and theoretical exploration of forensic accounting identification in this field are also becoming more and more important.Based on this,this article will first describe the research background and significance.Under the requirements of the purpose of enterprise liquidation,the staff of liquidation group need to solve many emerging problems through judicial accounting appraisal;research and elaborate the relevant literature of judicial accounting appraisal and enterprise liquidation;summarize and analyze the current situation of research and the overall situation.Then,it summarizes the related concepts and theories of forensic accounting appraisal,and explains the basic concepts,legal basis,standard procedures and methods of forensic accounting appraisal,as well as the commonly used forensic accounting appraisal methods,skills and basic routes involved;and discusses the relevant knowledge of enterprise liquidation,including the relevant aspects of enterprise liquidation This paper focuses on the concept and classification of compulsory liquidation in enterprise liquidation,and clarifies its characteristics and legal basis.Then,starting from the current situation,characteristics and problems of liquidation and compulsory liquidation,this paper analyzes the relevance between compulsory liquidation and judicial accounting appraisal,and the necessity of judicial accounting appraisal intervening in enterprise compulsory liquidation.At the same time,it summarizes the key and difficult problems faced by forensic accounting expertise in compulsory liquidation.Then,through real cases,it analyzes the role of the whole forensic accounting appraisal work in the compulsory liquidation.Then,through specific cases,the whole identification process is described,accounting and financial problems are divided into two lines,with data,focusing on the important problems existing in the test,including the relevant creditor’s rights and debt relationship recorded by the stakeholders in the accounting materials of the case,as well as the false assets in the accounts of the case company.The expert opinion and expert opinion are obtained,and the case is summarized.Finally,combined with the actual case,this paper analyzes the impact of the judicial accounting appraisal on the compulsory liquidation of the case company,and then summarizes the important role of judicial accounting appraisal on the compulsory liquidation of the enterprise.At the same time,it summarizes the strategic arrangement and method application of forensic accounting appraisal,and puts forward some suggestions.