Forensic accounting refers to the use of accounting techniques and methods to confirm, record, process, extract, classify, report and check past financial data or accounting activities to solve current or expected legal problems, or to predict future financial data through the analysis of past financial data to solve related legal problems. The following is the forensic accounting paper I prepared for you, for reference only!
Forensic Accounting Thesis: On the Evidence Support of Forensic Accounting in Civil Litigation I. Overview of Forensic Accounting
Forensic accounting is a new subject. Forensic accounting refers to an intermediary activity in which a specific subject accepts entrustment or authorization, comprehensively uses accounting and auditing, collects accounting evidence and makes professional judgment on accounting disputes and legal disputes involved in economic business operation, and makes professional appraisal on accounting matters, and then expresses expert opinions and provides litigation evidence support according to the collected evidence, professional judgment and professional appraisal results. In the tide of economic globalization, it has flourished and been widely used in the field of litigation. At the end of the 20th century, on the one hand, people's courts began to accept civil litigation cases caused by false statements in the securities market, and it was very difficult to determine the relevant responsibilities and evidence of property report information providers and information users in the proceedings, thus forming the auxiliary evidence for judges to determine the litigation results in the trial. On the other hand, because there are many professional judgments involving the accounting profession, it far exceeds the professional ability of judges who only have legal professional knowledge. At the same time, the number of xx cases and economic disputes has increased greatly, which makes the task of forensic accounting appraisal very heavy.
In this case, 1985, the Supreme People's Procuratorate held a national symposium on criminal technical work of procuratorial system in Dalian, and adopted the Opinions on the Construction of Criminal Technical Work of Procuratorates, clearly pointing out that judicial accounting posts should be established in provincial and municipal people's procuratorates and incorporated into criminal technical work of procuratorial organs. 19901June15th, Changchun forensic accounting appraisal institute, the first forensic accounting appraisal institute in China, was established, which marked the birth of forensic accounting in China in the century.
Second, the research status of forensic accounting in the field of litigation
(1) Connotation and field of forensic accounting litigation support business.
Litigation support is a kind of legal service to confirm, analyze and provide expert advice on accounting problems in ongoing or unresolved legal cases. In the era of increasing litigation, the litigation support business in the consulting field of accounting firms has also grown rapidly. Forensic accounting litigation support business mainly involves litigation procedures, which is a new accounting service field gradually developed in judicial practice. It provides accounting analysis for specific economic matters or cases through accounting measurement and reflection of specific xx, economic negligence and economic disputes, thus providing an important basis for the court to make a final ruling on related economic cases. It is a special service for courts and litigants. In other words, forensic accounting is a kind of legal service that confirms and analyzes accounting problems in ongoing or unresolved legal cases and provides expert advice.
Forensic accounting litigation support business is very extensive. At the initial stage, the services and suggestions provided by forensic accounting litigation support were mainly used to quantify economic losses, and now it has developed into complex investigation and analysis, and even the formulation of litigation strategies. Common areas that need forensic accounting to provide litigation support include: fraudulent civil remedies, shareholder disputes, business valuation, insurance claims, marriage disputes, personal injury claims, breach of contract, product liability, construction claims, copyright affairs, court appointments, loss judgments, income tax disputes, unfair or fair dismissal, etc.
(2) The research status of forensic accounting in China's litigation field.
The application of forensic accounting in litigation practice is closely related to the litigation mode of a country. China and other countries of civil law system implement ex officio litigation mode, and accordingly set up an accounting appraiser system to deal with special accounting problems. Under this system, forensic accounting, as an accounting expert (similar to an accounting expert witness in the Anglo-American legal system), is regarded as a judge's assistant, and makes up for the lack of judge's knowledge with its professional expertise. Therefore, the appraiser in the civil law system is appointed or hired by the judge ex officio or at the request of the parties, and is in a neutral position (that is, independent of the parties). The expert opinion he provided is called expert opinion or conclusion, and is generally regarded as an independent litigation evidence. An appraiser should generally appear in court to read and explain the appraisal opinions or conclusions, and accept questions from judges, parties or their agents, but generally he has no right to cross-examine.
Third, the application of forensic accounting in civil litigation
Forensic accounting provides different support in different lawsuits and plays different roles in different stages of the same lawsuit. The concrete application of forensic accounting in China's litigation can be divided into two aspects: the application in criminal litigation and the application in civil (administrative) litigation.
(A) the application of forensic accounting in the collection of evidence in civil litigation.
In China, although the civil procedure law stipulates the evidence collection mode based on the parties, there is no special provision on the rights of the parties and their agents ad litem to collect evidence and their procedural guarantees. When collecting evidence, we must pay attention to the following questions:
1. objectivity No matter which method is used to collect evidence, it must be objective, and it is not allowed to tamper with or forge evidence.
2. The question of necessity. The so-called necessity of collecting evidence is the problem of burden of proof.
3. The problem of timeliness. Timeliness means that there must be a time limit for collecting evidence, sooner rather than later. If the evidence is not collected in time, the parties may lose the case because of the time limit for proof and the limitation of action.
(2) The application of judicial accounting in the identification of evidence in civil litigation.
Forensic accounting is an accounting consulting service, which provides an important basis for the trial of cases, and the conclusions can be used as litigation evidence. The main tasks of forensic accounting in China at present;
1. Provide a scientific basis for identifying criminal facts. In some crimes, such as the crime of xx, the crime of falsely reporting registered capital, the crime of xx, etc. It is necessary to investigate and analyze the accounting matters involved, make scientific appraisal conclusions, and provide scientific evidence for judicial proceedings, trial to determine the criminal facts of the defendant and conviction and sentencing.
2. Provide scientific basis for solving economic disputes. In some economic disputes, it is necessary for forensic accountants to analyze and identify accounting matters and make scientific identification conclusions, so as to provide scientific basis for judicial organs to correctly handle economic disputes.
3 to provide a strong guarantee for safeguarding the rights and interests of enterprises and institutions. When making major decisions, enterprises and institutions will know which behaviors are legal and which behaviors are illegal with the participation of relevant forensic accountants, so as to avoid risks to the maximum extent and safeguard the interests of enterprises and institutions.
(3) The application of forensic accounting in civil litigation evidence support.
Because there is no special evidence law in forensic accounting in China, according to the current relevant regulations, forensic accounting can provide litigation support as an appraiser and expert assistant.
1. Appraiser. There are three ways to produce expert witnesses: one is entrusted by one party; Second, it is determined by both parties through consultation; Third, if negotiation fails, it shall be designated by the people's court. The appraisal conclusion issued by the appraiser according to law is one of the evidences in China's civil litigation, which has legal evidential effect.
2. Expert assistant. The expert assistant system is a major breakthrough in China's civil litigation evidence system. There are two main rights of expert witnesses: one is to explain the specialized problems of the case and accept the inquiry of the judge; The second is to ask the appraiser. The expert conclusion made by the appraiser is conclusive and should be adopted by the people's court, except that it is enough to refute. Different from appraisers, the role of expert assistants is only to explain and explain, to help clients find out professional problems, to find out the problems existing in the appraisal conclusion, and to cross-examine with opposing experts or parties. The ultimate goal is to make the judge clear his professional knowledge in the trial process and form a judgment in favor of the client.
Fourthly, the deficiency and improvement of forensic accounting in the evidence support of civil litigation.
(a) The deficiency of judicial accounting in supporting civil litigation evidence.
1. China mainly adopts the principle of non-prosecution and disregard of civil cases. Only when the parties bring a lawsuit to the court, the court will accept the qualified cases, and the court will not accept the unqualified cases and will not take the initiative to accept them. However, most accounting firms rarely set foot in the field of forensic accounting services, and their business still stays in traditional business fields such as auditing and capital verification and a small amount of tax planning. Only a few accounting firms and law firms have initially carried out forensic accounting appraisal under the authorization of relevant institutions. Although some accounting firms are engaged in related businesses, due to the reasons of credibility, not only the business volume is small, but also the authority is questioned and the business scope is too narrow. Certified public accountants generally lack legal knowledge and experience, which affects the pertinence of obtaining evidence and the accuracy of judgment results.
2. Forensic accounting standards, qualification certification system, appraisal system, litigation support system, business operation norms and standards are basically blank. The traditional accounting system and accounting standards do not involve forensic accounting. There are neither relevant appraisal standards nor specific codes of conduct as guidance on how to identify false information, how to identify intentional and negligent behaviors, how to help the parties calculate the scope of compensation and losses, and how to determine whether the parties abide by laws and regulations, so it is difficult to hold the relevant personnel accountable.
3. China's civil litigation fee system lacks systematic theoretical research and basic principles to follow. Some existing regulations and practices are basically based on spontaneous traditional habits, which have far deviated from the needs of social development and brought adverse effects to judicial practice, mainly in the following aspects: citizens' right to appeal cannot be effectively guaranteed, and their legal rights cannot be effectively protected; Some litigants take advantage of the defects of the litigation fee system to maliciously harm the interests of the other party, waste judicial resources and increase the total litigation cost of the whole society; The number of cases applying for execution has increased, and the social cost of executing procedures has risen sharply; The normal social order has not been effectively protected, and the image of the judiciary has been damaged.
(2) Improve the support of forensic accounting in civil litigation.
First of all, we should raise the awareness of judicial accounting litigation support, promote the theoretical research of judicial accounting litigation support, enhance the ability of judicial accounting experts to support litigation, broaden the scope of judicial accounting litigation support business, unify the technical appraisal standards of judicial accounting, clarify the legal responsibilities of judicial accounting experts who carry out litigation support business, and build a judicial accounting expert witness system. It also discusses in detail the legitimacy basis of forensic accounting litigation support in theory. Combining with practice, this paper classifies the litigation support of forensic accounting in detail by using multidisciplinary methods, and puts forward some views on the specific contents, existing problems and improvement suggestions of the main services provided by forensic accounting in criminal litigation, civil litigation and administrative litigation, so as to promote the better development of forensic accounting.
Secondly, in the work of forensic accounting, forensic accountants are required to express every question found in the examination and every question consulted by the client in concise language and appropriate expression, record the specific project, nature, scope, application method, work conclusion and forensic accountant's analysis of the conclusion in detail, and clearly state the composition of the client and forensic accountant. In the conclusion part of the forensic accounting report,
Finally, in view of the shortcomings of forensic accounting in civil litigation support, seven suggestions are put forward to build a civil litigation fee system in China under market conditions: First, the provision that legal fees should be paid in advance according to the proportion of litigation objects when filing a case is abolished, and the legal fees will be paid by the losing party after the judgment takes effect, so as to ensure the normal exercise of citizens' litigation rights; Second, adjust private cost appropriately, and control the total litigation cost of the whole society by adjusting private cost, so that the litigation cost of the whole society can adapt to the level of social and economic development and avoid the waste of social resources; Third, establish a systematic lawyer fee transfer system, strengthen the protection of legal rights, increase the social responsibility of misconduct, and promote social harmony; Fourth, encourage multi-channels and multi-ways to solve social contradictions and disputes, establish social awareness of resolving contradictions and disputes through consultation, and reduce the consumption of social resources in the judicial field; The fifth is to establish a system in which all the execution expenses are borne by the executed person, so as to urge the executed person to actively fulfill his obligations and reduce the judicial resources consumed by the execution procedure; The sixth is to establish litigation insurance system, so that people can integrate the private cost risk in civil litigation cases into the operation of commercial insurance by purchasing insurance, thus reducing and reducing the adverse impact of the cost risk brought by litigation on normal life; Seventh, improve the legal aid system, ensure that the poor and vulnerable groups in society can enjoy the same legal aid rights as ordinary citizens, guarantee judicial justice and judicial human rights, and realize the constitutional principle of "everyone is equal before the law".
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