The Improvement On The Management Of Forensic Accounting

In recent years, with the development of economic globalization, all kinds offraud cases emerge in an endless stream. Financial fraud and even corruptionembezzlement frequently appear in new ways. From America energy giant EnronCorp financial fraud case to Chinese "Yinguangxia", and even multinational listingCorporations such as Microsoft, Boeing also had a criminal record. Complexity of thecases are beyond imagination, and their means are daunting. To check the account andfinancial status, relying on senior registered accountants auditors has been far fromenough, it needs to be proficient forensic accounting personnel who are good ataccounting, auditing and legal knowledge to complete. While the development ofjudicial accounting in China is relatively single, neither knowledge structure norscope of business can meet the current needs of the market. A lot of forensicaccountants with perfect commander of accounting and auditing knowledge,financial experience, but lack of the sense of law and evidence, sometimes affect thejudicial authentication opinions, even be rendered speechless by the court of inquiry.In court, the role and the function of judicial accountant are often confused, resultingin inaccurate and invalid identification conclusions and opinions. Positioning problem, multiform qualifications, narrow scope of business and unclear responsibility exist inour judicial accounting management at present, which seriously affect thedevelopment of judicial accounting in China and hinder the pace of judicialaccounting for economic, legal services.At the same time, in American, Australia and other countries, requirements forthe judicial accounting in the economic life are also increasing, especially after theaccounting scandals at Enron and WorldCom company’s financial fraud case. InAmerican several famous accounting firms have established the Department offorensic accounting research to meet the needs of customers. Australia formed unifiedbehavior criterion with occupation moral nature for judicial accounting. Judicialaccounting management systems of the two countries in terms of access to or in thescope of business are ahead of China.This article begins from some problems in the management system exposed inthe development of the judicial accounting, which should be put forward to be solved,including the identification of judicial accountant’s status, qualification, businessscope and accountability mechanisms. After detailed introduction of judicialaccounting in America and Australian management system, combined with the locallaws and regulations and standards, we found the advantages and strengths in foreignjudicial accounting management system. And then we can find out the differences andanalysis the causes in systems between at home and abroad relying on the comparisonresearch. The purpose of this article is to put forward the feasible countermeasureswhich suit our country and meet the economic, social and legal practice demand,combined with China’s actual national conditions and referring to American andAustralian practice in the judicial accounting management system.