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The Study on the Institution of the Forensic Accounting Subject

Author: HuHeYang
Tutor: JiangYuMei
School: Southwestern University of Finance and Economics
Course: Economic Law
Keywords: Forensic Accounting The Subject of Forensic Accounting Subject The Institution of The Subject of Forensic Accounting
CLC: D918.95
Type: Master's thesis
Year: 2008
Downloads: 108
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Abstract

From the view of system economics, system is the balanced result of the game between participants, as well as the game rules. In other words, the main system through the provision of relevant interest in the game after formulated a series of rules to define specific actors in the field under the conditions of the act, bound by the interrelationship between people, thus reducing the uncertainty of trading activities, the maximum to reduce transaction costs and improve the efficiency of economic operation, thereby protecting the whole community smooth harmony. The necessary requirement of a well-functioning society is the relevant system as a sound support. "Modern economy is a complex system of evolution in meeting human rich and varied purposes, and it is dependent on the effectiveness of the rules. Rules restricting people might take opportunistic behavior (we call these rules as the ’system’). System can protect personal freedom, help people avoid or mitigate conflicts, promote division of knowledge and labor, and thus promote prosperity. Rules standardize interpersonal communication is critical to economic growth, and even the survival of mankind and prosperity must rely entirely on the correct system and basic human values which support these systems. "Therefore, the importance of the system is self-evident. In fact, from a historical perspective, since the creation of human language, human beings have never stopped for a moment exploring system, and the desire for a better system. Human actively looking for a better system is to limit the worst instinct of self-defects, standardize their bad behavior, and realize of mankind’s social harmony and happiness.The value and importance of the system to reflect in the social and economic life, or in all walks of life within small units, must require their own unique system for the background. In the system group, the most important thing is the system about subjects. Practice has proved that most of the disasters are caused by human’s own unformulated behaviors. In other words, in all walks of life, research in system subjects is the vital part of the industry. Since the 1980s, with the specialization and refinement of social division of labor in the world, especially in those developed western countries, a new career - Accounting Law appeared. Decades later, Accounting Law in the United States, Canada, Australia and other developed Western countries rapidly developed and expanded, in practice it is even developed at an astonishing pace, but it has inevitably resulted in a contradiction: a highly developed practice and a backward theoretical research and related serious lack of basic systems. Due to the influence of common characteristic of market economy and the world trend of global economic integration, China in nearly 20 years has developed this popular new career, and in addition it has appeared our own unique characteristics, mainly subjected to China’s economic development situation and the legal system conditions. Overall,the forensic accounting development in China features: First, the major theoretical studies blindly obedient to foreign countries, especially related systems construction of the main system has been little researched; Second, the lack of corresponding theoretical support and basic system deficiencies, have caused great arbitrariness, and the practice is quite confused. This chaotic situation has attracted attention of scholars, and some of the article called for the establishment of a complete set of legal framework of the basic system of accounting.However, in the eyes of this writer, any system research must first concern about the system subjects study. Therefore, the author combine his own learning, thought, flu, Jones, a cautious attitude on the subject of Accounting system to attempt for a relatively systematic study. Its maximum goal is not publishing books, but hope to stimulate more enthusiasm on the theoretical circle, scattering scholars focusing on resources, and waiting for better research.Under this research idea, the full text of six chapters is divided into three parts. The first part is introduction. Based on language needs, it is not divided in the text. This paper includes three parts: introduction, the main body of the thesis, and summed up part.In this paper, Part I: Introduction. The purpose and significance of the literature review, research methods and innovative ideas and their possible creation and deficiency are illustrated. In this part, the main purpose of author is to make readers understand the motivation and mentality, writing tools and language skills of writing, and carding of the academic literature research on accounting and define the concept of it.The second part, that is the main part of the article, and also concentration area of argument and innovation, includes the Chapter 2 - Chapter 6:Chapter 2 illustrated Practice situation of forensic accounting in China. Firstly simply introduced domestic and international context of forensic accounting; secondly in order to facilitate the drafting of the text and unnecessary supplementary explanation, the author carding concept of forensic accounting at home and abroad as the basis of this paper and defines the forensic accounting and thus clarify it; Thirdly, the using standardized analysis method to reveal two functions of forensic accounting: the natural function and social function. Finally, the authors used empirical analysis, standardized method of analysis and correlation analysis to analyze China’s forensic accounting malpractice, just from the legal practitioners’perspective, comparatively analyzed the judicial accounting, financial audit and CPA operations in the so-called Law Works defects in the practice of accounting, and put forward the views in this paper: that is, to forensic accounting, CPA business as a forensic accounting, and pointed out by registered accountants to serve as the main method of accounting practitioners actually is a lazy and unreasonable understanding and practice, the current practice is just a contemporary way in the context of a serious lack of relevant system and theory.Chapter 3 explains the basic principles of the system forensic accounting’s subject. In this chapter, the author, based on forensic accounting’s functional advantages and advanced nature, proposed that the basic guiding ideas of the system of forensic accounting’s principle is "protectionism", that is, the system design should reflect the thinking of protection of new things .In this guiding ideology, and from main moral desires of individual’s basic human instinct to perform good deeds, the system demonstrated the principle of impartiality and rationality of the system in principle. In this perspective, here the "reasonableness" is not a generalized sense of the natural law of "reasonableness" in the author Perspective, "a reasonable system of the subject" refers to the design of the system must be stressed that the technical details, easy to implement, non-demanding (mainly in terms of the actors), and how to set up the rationality of the system put forward their views and proposals.Chapter 4 discusses the qualification of forensic accounting subject,refering to qualified forensic accounting subject should possess the following qualities. Guided by basic thinking and principles of legal accounting system, and focused on the special nature of the forensic accounting profession, to propose the qualification of forensic accounting subjects, which should include: strong composite expertise, lofty professional ethics and some necessary special occupational attainments.Chapter 5 talks about the rights and obligations of forensic accounting subjects.The rights and obligations system research is the main subject of principal system. A reasonable set of rights and obligations can greatly encouraged actors’passion for work, purify vocational moral character, conduct practice restraint. On the right design, the use of comparative analysis method proposed Forensic Accounting’s main source and the right basis, and based on this proposed special rights classification: basic rights, accompanying right and defend rights, and cited the main duties which forensic accounting subjects should bear: compliance obligations, law enforcement obligations, the duty of confidentiality, dedication obligations.Chapter 6 illustrated the legal responsibility from a perspective of civil liability. First, from the brief analysis of three cases affirmed that when forensic accounting subjects failed to offer professional services and made loss to related interests-related people, taking legal responsibility is inevitable. The author actively explored the forensic accounting’s main liability theoretical foundation, and established a reasonable basis in the "Contract”,"infringement","independent responsibility" theory. The author thinks that forensic accounting principals’responsibilities must be based on as the case may be, instead of engaging in "across the board". This is decided by its own characteristics. Besides, the author also gives some suggestion on the attribution of responsibility and reasonable commitment.The last part of the content is Summing up, the author prospect of the development trend and bright prospects of legal accounting and proposed some key factors which are vital to law accounting occupational healthy development. As to the innovation in this paper, the author has made detailed introduce in the part of the introduction.Therefore,it is needless to introduce them once again.

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