Research On Forensic Accounting Expertise In Illegal Fund Raising Cases

With the rapid development of economy and the quality of national life,People’s consumption concept is also changing constantly.It has become normal to consume ahead of time and borrow money.More and more people’s investment is not limited to banks and some financial products with lower income,but to other investment and financing channels with higher income and lower threshold,such as private investment and financing institutions and Internet platforms,At this stage,China’s financial market is not standardized,the corresponding laws and regulations are not perfect,leading to the relevant departments can not implement effective supervision.In recent years,the outbreak of major illegal fund-raising cases such as "e-rent treasure","Shanlin system" and "big mall" in China has exposed a series of problems.The victims of such cases are always numerous and scattered.At the same time,the criminals’ means of committing crimes are becoming more and more sophisticated,showing the characteristics of specialization and concealment,which brings new challenges to the investigation and trial of cases.Forensic accounting appraisal plays a very important role in the investigation and trial of cases.Forensic accounting identification can provide the police with working ideas in the investigation stage by finding out the financial accounting facts involved in the case.In the case trial stage,the forensic accounting appraisal results,that is,the forensic accounting appraisal opinions,can corroborate each other with other litigation evidence to form an evidence chain,which can help the court judge the case.However,the lack of judicial accounting appraisal practice theory of illegal fund-raising crime affects the quality of judicial accounting appraisal opinions,and further affects the smooth progress of case investigation and trial.Therefore,the combination of forensic accounting expertise and criminal cases of illegal fund-raising can not only make up for the lack of theory in practice,enrich the practical theory of forensic accounting expertise,but also guide the smooth development of practical work,so as to achieve the purpose of theory guiding practice.Based on this,this paper discusses the strategy of forensic accounting identification of illegal fund-raising cases through the case of J company’s illegal fund-raising.Company’s illegal fund-raising cases involving a large number of people are rare in such cases,and the amount of funds absorbed is even larger,which increases the difficulty of the investigation and trial of the case,and more urgently needs the help of judicial accounting personnel.This paper analyzes in detail the strategy application of judicial accounting appraisal of illegal fund-raising cases through J company’s cases,including the main business analysis,appraisal methods and ideas In the process of analysis,it focuses on the actual problems and solutions,and gets inspiration from this case,in order to provide reference for the judicial accounting appraisal of such cases.This paper focuses on the function of forensic accounting appraisal,using the methods of literature research,case analysis and actual investigation,mainly studies the contents of forensic accounting appraisal of illegal fund-raising crime cases,namely appraisal items,appraisal materials,appraisal evidence and appraisal ideas.At the same time,from the perspective of the court’s review and identification of forensic accounting expert opinion,this paper designs the workflow of such cases,provides reference experience for forensic accounting expert in the identification of such cases,and enriches the existing research results.