The Research Of Forensic Accounting's Meaning And Legal Supporting In Litigation

Forensic accounting is a new growth area by the late of 20^th century. It uses accounting, auditing, law and other techniques in investigation measurement, litigation and alternative dispute resolution to help clients resolve the legal related financial problems. While with the situations of fraud and accounting related legal issues becoming more and more serious, forensic accounting is brought to the stage and the related theoretical research begins to start.Compared with the development in some western countries, the development and application of Forensic Accounting in China has met many difficulties, such as : the scope does not wide,lack of perfect relevant system and theory. With the growth of economic, the demand of forensic accounting for law affairs is increasing, so it is a urgent problem that how to improve and make perfect theory and practice of forensic accounting. By now, though the research is developing step by step in China, there is no definite inference of forensic accounting.This paper attempts to summarize the conception of forensic accounting, analyses the role of legal supporting, and raise suggestions of the future development in China.The paper is divided into four parts, the main content which has been discussed by each chapter is listed as followed:The first part is the introduction. Elaborate the meaning and the research background of this paper, then set forth the research background of domestic and international and representative documents, as well as key points.The second part is to discuss the conception of forensic accounting. First, the paper summarizes the different definitions of forensic accounting of Chinese and foreign scholars, then tries to put forward the new forensic accounting definition.The part three is to analyze cases. With Enron company malpractices case and Pamolta scandal two typical cases, the paper explains the role of forensic accounting in the legal support in lawsuit.The part four is forensic accounting development strategy of our country. It contains three aspects: First, carrying forensic accounting theoretical research forward; Second, accelerating forensic accounting talent training; Third, perfecting related legal regulations, establishing forensic accounting norm.