| With the advent of the era of big data,economic crimes show many new characteristics and manifestations.In the face of massive capital data information,the Forensic Accounting inspection methods have been difficult to adapt.With the development of information science such as big data technology,artificial intelligence and blockchain technology,in Forensic Accounting,we must change and upgrade with the thinking and mode of big data,and realize the organic combination of traditional mode and big data mode of exploration methods,so as to meet the task requirements of preventing and combating economic crimes under the new situation.This paper studies the concepts and theoretical basis of forensic accounting,forensic accounting inspection,economic crime investigation and big data.From the perspective of forensic accounting of public security organs and taking w Public Security Bureau’s handling of economic crime cases as an example,this paper studies the application of forensic accounting in economic crime investigation in the era of big data.By studying the theoretical achievements of forensic accounting at home and abroad,analyzing the new characteristics of economic crime in the current era of big data,studying the operation process and application ways of judicial accounting’s application of big data in economic crime investigation,studying the specific application of judicial accounting’s application of big data technology in the investigation practice of collusive bidding crime and falsely issuing value-added tax invoices,it is concluded that big data technology is a practical technology that forensic accounting must master,Big data technology is a new forensic accounting inspection method.Forensic accounting can greatly improve the ability of public security organs to crack down on economic crimes by using big data technology.Through cases,this paper finds that there are some problems in forensic accounting,such as the lack of big data technical support,the lack of big data professionals in forensic accounting,the lack of unified standards for data,and the unclear application rules of electronic evidence in forensic accounting,so as to put forward that the research and practice of forensic accounting should closely follow the trend and demand of the era of big data;Strengthen the construction of forensic accounting team;Formulate the training mechanism of forensic accounting big data talents,regularly carry out forensic accounting training,and enrich the contents of forensic accounting training;Data development standards and specifications;Suggestions on promoting blockchain forensic accounting certificate deposit technology. |