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China Needs Forensic Accounting Education

机译:中国需要法务会计教育

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White-collar crime causes the most economic harm to the finance world. It is the white collar criminals who steal our pensions, bankrupt companies, destroy thousands of jobs and shatter people’s dreams. Forensic accounting practice has emerged in the areas of litigation support consulting, expert witnessing, and fraud investigation. Although forensic accounting practice is viewed as one of the most rewarding and secure career choices, there is a gap between forensic accounting practice and education. Furthermore, the evidence of forensic accounting practice and education in China is rare. Thus, the primary purposes of this paper are to: 1) describe areas of forensic accounting practices in China; 2) examine the demand for and interest in forensic accounting practices and education in China: and 3) present the most relevant forensic accounting topics to be integrated into the Chinese business curriculum. To achieve study purposes a survey is conducted to bring insights experts on the demand, relevance, benefits, coverage, and delivery of forensic accounting materials to accounting professionals in China. Results indicate that : 1) the demand for and interest in forensic accounting education and practice in China will continue to increase; and 2) many of the suggested forensic accounting topics should be integrated into business and accounting curricula in China. The findings can be of great benefit to business colleges and accounting schools as well as accounting students, and employers of accounting graduates in China.
机译:白领犯罪对金融界造成最大的经济伤害。正是白领犯罪分子窃取了我们的退休金,破产的公司,摧毁了数千个工作并粉碎了人们的梦想。法务会计实践已经出现在诉讼支持咨询,专家见证和欺诈调查领域。尽管法务会计实践被视为最有意义和最安全的职业选择之一,但法务会计实践与教育之间仍存在差距。此外,在中国进行法务会计实践和教育的证据很少。因此,本文的主要目的是:1)描述中国法务会计实践领域; 2)研究对中国法务会计实践和教育的需求和兴趣;以及3)提出最相关的法务会计主题,以将其纳入中文商务课程。为了达到研究目的,我们进行了一项调查,目的是为中国的会计专业人士提供有关法务会计材料的需求,相关性,收益,覆盖范围和交付方面的见识专家。结果表明:1)中国对法务会计教育和实践的需求和兴趣将继续增加; 2)许多建议的法务会计主题应纳入中国的商业和会计课程。这一发现对中国的商学院,会计学院,会计专业学生以及会计专业毕业生的雇主都将大有裨益。

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