Research On The Forensic Accounting Appraisal Of The Case Of A Company Illegally Absorbing Public Deposits

With the advent of reform and opening up,China’s economy has been developing at a high speed,and finance has played a role in promoting the real economy like "two wings of a bird and two wheels of a car".The prosperity of national real economy has also brought about a surge in the demand for private financing.The dividends of national reform and development not only make people’s belts "bulge",but also stimulate people’s investment demand.But the contradiction between the lack of financial knowledge of the masses and the limited channels of legitimate investment provides criminal soil for the illegal absorption of public deposits.Recent cases,such as P2 P thunderstorms and rural banks in Henan province,that robbed victims of their wealth,show the severity of financial risks faced by the country.This requires that the personnel involved in such cases have more professional financial and accounting skills,so judicial accounting plays a decisive role in dealing with such cases.In case handling,certified public accountants need to search financial and accounting evidence related to the purpose of accounting appraisal based on the relevant knowledge of judicial accounting appraisal and the theoretical methods of auditing,and issue accurate appraisal opinions based on this to assist the judge in the trial of the case.However,there are few special forensic accounting research on the case of illegal absorption of public deposits.Therefore,this thesis mainly takes the judicial accounting appraisal of A Company’s illegal absorption of public deposits as the research object,hoping to sum up a set of rules with universal reference value.This thesis chooses case analysis as the research method,with a typical case of illegally absorbing public deposits as an example to analyze the whole process of judicial accounting appraisal.Firstly,the research background,domestic and foreign research status and relevant theoretical basis are discussed to provide support for the research of this thesis.Next,by describing the occurrence of the case of Company A,the whole process of forensic accounting appraisal carried out by certified public accountants is introduced,such as: how to analyze the appraisal items and appraisal materials,the formation process of the appraisal route,the implementation of the appraisal process,the analysis and judgment of accounting evidence,and the accounting valuation method of seized assets.Finally,the thesis analyzes the defects of the whole process of accounting appraisal,finds out the reasons and puts forward the solutions,which can provide reference for the advanced experience of CPA to carry out judicial accounting appraisal work entrusted by judicial organs in the future.The effectiveness of judicial accounting appraisal is the research focus of this thesis.Based on accounting theories and relevant knowledge of law,this thesis studies the appraisal items,materials,evidence and routes of judicial accounting appraisal in cases involving illegal absorption of public deposits through field investigation,literature research and case analysis,combined with judicial organs’ examination and recognition of accounting appraisal opinions.The procedure and method of universality evaluation are proposed.At the same time,it also puts forward the feasibility opinions on improving the forensic accounting appraisal,which enriches the existing research results and has clear guiding and reference significance.