| In recent years,China’s economy has improved drastically and the securities market has developed significantly,but in the meantime,more and more listed companies have been exposed to financial fraud scandals.Some of the listed companies ignore the established accounting laws and regulations,make up the trade,operate on the profit,and cheat freely;There are also some accounting firms that have not strictly followed established laws and regulations and guidelines for auditing,leading to an opportunity for audit firms to engage in financial fraud.The financial fraud easily lead to serious consequences,so,we must strict manage the listed company financial fraud,and in this process of governance,forensic accounting can bring us some surprises.This paper will be divided into three parts in addition to the introduction and conclusion.The first part,introduction and analysis of forensic accounting and finance related theory,first to define the forensic accounting,analyze the necessity of forensic accounting promotion,introduce and analyze the concept of financial fraud of listed companies in our country,discuss the actual state of the financial fraud of listed companies,and explore the causes of financial fraud motivation.And then it analyzes the various functions of forensic accounting in the financial fraud cases of the public corporation.In advance stage,forensic accounting can effective prevent financial fraud of listed companies,in the matter phase,forensic accounting can curb the financial fraud of listed companies to a certain extent,in the later stage,forensic accounting can provide litigation support to the aggrieved party who are involved in prosecution of financial fraud of listed company.In the second part,the paper focuses on the litigation supporting role that legal accountant can play after the financial fraud of listed companies,and clarifies the functions of legal accounting in the cases of financial fraud in listed companies,and locates it into technical assistance function,evidence support function,loss measurement function and advisory function.Based on the financial fraud case of Nan Fang,this paper studies the service objects and functions of these four functions in financial fraud cases,and conducts a deep analysis of the practical application of legal accounting series functions.In the third part,the paper makes a highly feasible proposal onthe existing problems of legal accounting in China,and puts forward that it should improve the legal environment of legal accounting,strengthen the construction of legal accounting professional standards,train the legal accounting talent team,and actively expand the field of forensic accounting business to ensure the function of judicial accounting.As the main innovation point,this paper systematically analyzes the litigation support of forensic accounting in cases of financial fraud of listed companies,combining with the financial fraud case of Nan Fang,and stresses that prevention and control of financial fraud can also be effective in avoiding the happening of the financial fraud. |
