The Discussion On Judicial Accounting Appraiser System In China

With the great progress of science and technology, the criminal means high tech and crime expansion of field, make activities on the court be more dependent on appraisal conclusion and the scientific evidence. In recent years, the rapid development of the market economy of our country, all economic activity is in market rules under the regulation by law,and economic activity the settlement of the dispute will no longer rely on administrative intervention or moral regulation, people more hope to safeguard their rights by legal weapon. At the same time, as China capital market opening-up and rapid development, all kinds of economic transaction and activity has become increasingly active and complex, and then also sparked much including financial fraud, false statements, insurance and medical accident claims of fraud, infringement of intellectual property rights, and other types of various economic crime cases with the emergence of economic disputes.The hearing of the case in these involved in a lot of accounting, finance and audit learn knowledge, the judge has not only dependent on common sense, but also it is an inevitable trend with the aid of the judicial accounting in the case.With a strong knowledge of accounting and law, and the best choice that we face is rich practical experience in the judicial accounting expert appraiser. Judicial accounting as a new forensic technology and appraisal method, it is in order to adapt to the market economy, and stop the powerful harm to national economic order, and blow the government administrative order of economic crimes.So it arises at the historic moment. Judicial accounting is the bridge and the link of certified public accountants and lawyers, so it deserves enough attention and flourished.At the present stage in China, the judicial accounting identification gets extensive attention, but in the same time, its related systems is still in a vacancy state. Tt is necessary to carry out their specifications.Domestic scholars devoted to the study of judicial accounting is not much, the available for reference in the literature is very few, so as few related theory was made by the current domestic scholars.With the judicial accounting in China’s development and soon, many aspects need to be improved,and this paper is mainly aimed at Chinese judicial accounting expert appraiser system which exists in problems are discussed,at the same time as the judicial authentication system in our country and foreign judicial identification system have bigger difference.We can’t directly quoted foreign expert witnesses forensic accounting system, we must have a suitable system for China’s national conditions of judicial accounting expert system, and only perfect the system that the judicial accounting can do the work in a court easily. The judge in the lawsuit activity ascertain the facts and the application of the law is the core of the lawsuit process through the problem.To accurately ascertain the facts, and apply the law correctly, must be based on the evidence really adequately. And it should have a scientific evidence from the relevant system standard. In the lawsuit activity, the use of science and technology not only greatly improve investigators cognitive skills but also the ability to solve crimes. It is helpful for trial of scientific, justice and efficiency.This article is mainly from the two aspects of accounting and law to perfect China’s judicial accounting expert witness system and puts forward some Suggestions.First is to judicial accounting system of expert witnesses describe research situation, and then puts forward the focus of research in this paper, and then the judicial accounting expert witness system related to some basic concept description, as well as to the judicial accounting related to the theoretical foundation of were discussed,which can hold Chinese judicial accounting in the fundamentals.It is because of the judicial accounting development is not mature yet, so Chinese judicial accounting expert system is the existing problems, and this paper mainly in several issues to discuss, and then to appear these problems for further analysis of the reason. The reference of foreign forensic accounting expert witness system and the mainland legal system country judicial accounting expert witness system analysis is discussed. The last part of the judicial accounting expert witnesses is to perfect the system and take some feasible suggestions, mainly including to perfect the judicial accounting appraisal organization and expert witnesses management system, to introduce foreign forensic accounting expert witness system, to perfect the judicial accounting appraisal conclusion generation program and strengthen the judicial accounting identification cross-examination and strengthen supervision, and at the same time strengthen related personnel training of judicial accounting expert witnesses.