I. Status of Forensic Accounting in China
As China is still in the early stages of the development of a socialist market economy at this stage, various related systems are not complete, and theoretical research on legal accounting is still relatively lagging behind. As far as the judiciary is concerned, the requirements for the veracity and fairness of litigation evidence are becoming increasingly apparent in the process of legal system construction. In the process of litigation, many accounting-related legal issues are often involved. Due to the lack of relevant expertise, the courts are often helpless in the face of complex financial matters, making the case undecided or unable to make an objective and fair decision, which impairs the majesty of the law and cannot effectively prevent the occurrence of illegal crimes.
First of all, the training of forensic accounting talents in colleges and universities is inadequate. Forensic accounting elective courses in undergraduate majors in China's universities are mainly concentrated in a few political and legal colleges and schools of political and law management. And graduate students and doctoral students studying forensic accounting are even more negligible. Secondly, legal accountants with professional basic knowledge, professional ethics and various abilities are seriously inadequate. Cultivated CPAs and lawyers are often "single-type" talents. Certified public accountants generally lack knowledge in law and evidence science. When dealing with forensic accounting problems, they usually only pay attention to accounting statements, ignore accounting investigations, pay attention only to accounting information, and ignore legal procedures and evidence rules. Lawyers are only proficient in the law, lack the necessary accounting and auditing knowledge and skills, can't detect violations and illegal signs in the accounting information of the parties, and can't make reasonable professional judgments based on the results of the investigation.
Reasons for legal accounting
(A) the proliferation of false accounting information
False accounting information has caused huge losses to the social economy, and also brought huge hidden dangers to the survival and development of the accounting industry. At present, our country is in a period of economic transformation. There are more economic crimes, increasing amounts of corruption, and fraud methods are becoming more hidden and complicated. The simple combination of accounting knowledge and legal knowledge also fails to achieve the expected results. Therefore, people are beginning to realize that only by effectively combining these two kinds of knowledge and adding more theoretical and practical support at the same time can they effectively solve the problem and meet the socioeconomic situation. The need for development.
(II) Limitations of legal and accounting functions
The main task of jurisprudence is to deal with legal norms, and its adjudicative criteria are to explore the normative significance, the content of normative effects, and court decisions of empirical law. Professionals such as judges and lawyers are legal experts rather than accounting experts. They cannot accurately determine the related issues of the accounting profession. The experience and knowledge of legal persons cannot be the connection point between evidence and facts, so some of the powers can be transferred to another type. Professionals, forensic accounting is exactly this role. Because accountants often need to use their own understanding and work experience to make professional judgments, errors are inevitable, which requires accountants to have a certain legal theory.
(3) There are many deficiencies in traditional auditing
Under the market economy, the public's expectations of auditors are getting higher and higher. Because accounting information lags behind economic activities, accounting has limited time to reflect economic business conditions. The level of modern fraud and fraud technology is getting higher and higher. Certified public accountants can only express their opinions on the fairness and legality of the previous financial report, and the function of auditing and answering has been greatly restricted. There is a considerable gap between the public's high expectations of auditors and audit results, and CPAs often cannot rely on auditing standards to make effective defenses for themselves.
On the Status and Strategy of Forensic Accounting
I. Status of Forensic Accounting in China
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