The Construction Of Forensic Accounting's Basic Theoretical Framework For Non-profit-organization

Forensic accounting is a new embranchment of accounting which stems from the development market and lax, it is also a cross subject with accounting and law. 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. It has been a regular phenomenon that forensic accountants offer many kinds of consultations to the arbitration and litigation which involving financial item, also they can bear witness to their party as the expert witness in the courtroom. At present, China needs forensic accounting to deal with the litigations which relate to financial problems. Compare with the western developed nations, However, the research of forensic accounting fundamental theory is just to start in our country, the related practice activity have not yet generally launched. There are few of forensic accountants, also far from the construction of the professional organization and the related standard. Therefore, this thesis attempts finger out the logic beginning from the theory origin obtaining, and set up the system of forensic accounting which conform to our country national condition. In the process to construct the forensic accounting's basic theoretical framework for non-profit-organization, I will proposed some viewpoint to the forensic accounting concept and connotation in the foundation of comment of some scholars using the compare and induction analysis method, then analyses the goal, supposition, scope and report of it. What's more, I want to analyses logic relation between the tentative framework factors emphatically. Then, I research the legal liability and the accountancy standard using the standard analysis method, wish to establish the correlation standard by elementary theory instruction and various essential factors together function, which use to practice of the non-profit- organization forensic accounting in our country.