Forensic Accounting Thesis
Model 1: The application of forensic accounting in the management of
financial fraud in listed companies
In recent years, with the continuous promotion and promotion of the
market economy, more and more enterprises have developed into listed
companies with great social influence. As listed companies need to
continuously enhance their market share and profits, more and more
enterprises and companies are trying to evade taxes, and various financial
frauds emerge one after another. The occurrence of these phenomena has
greatly hindered the healthy development of our country's market economy
system. As an emerging and important profession, forensic accounting plays
an incomparably important role in the identification, supervision and
governance of this phenomenon.
1. Introduction to forensic accounting
1. Basic theoretical knowledge of forensic accounting
From an academic point of view, forensic accounting is a marginal science
that integrates auditing, accounting, investigation, law, evidence, and
criminology. Its fundamental purpose is to solve various intractable diseases of
specific subjects, and these intractable diseases are often inextricably linked to
legal issues. When forensic accounting solves problems, it usually
comprehensively applies accounting knowledge, legal theory, audit methods,
investigation techniques, etc., and collects and obtains financial evidence or
information through various methods such as objective investigation and field
research, and presents or presents the evidence or information in a manner
prescribed or permitted by the court. In the process of forensic accounting, the
principles that must be followed are: the principle of reasonableness, the
principle of fairness, justice and independence, the principle of truthfulness,
and the principle of communication and coordination, and the principle of
litigation as the auxiliary.
2. The importance of forensic accounting in our country
1 Solving accounting-related legal issues Looking at our country's economy,
it can be said that it is currently in an important transition stage of
development
Not only that, but the methods used by many enterprises to commit financial
fraud are becoming more and more sophisticated and complex. The
occurrence of this phenomenon not only brings great work pressure to
relevant staff, but also brings great obstacles to the trial of relevant cases.
Normally, when courts, audit offices, and other organs and units conduct case
review and handling, they pay special attention to the authenticity and
completeness of accounting information. After the relevant units conduct a
detailed review and verification of the accounting information, they will
correctly judge the reasons for the information error. Depending on the
reason, the outcome of the trial of the case will also be different. There are
four common causes of accounting information distortion, namely fraud, as a
result, negligence, and intention. Due to the distortion of accounting
information, it will bring great economic losses to enterprises and related
workers, and even the entire market economy, which is not conducive to the
harmonious development of the market economy and people's social life. To
solve these accounting-related legal issues efficiently and quickly, legal
accounting staff must be needed. Only when the relevant staff of forensic
accounting appear in a timely manner and quickly carry out investigation and
audit work can these economic-related problems be quickly resolved, so as to
remove obstacles to the development and progress of people's social life and
the national market economy to a certain extent.
2 Promote the development of accounting-related information technology
Today, with the rapid development of network, computer and other related
science and technology, accounting-related computerization technology has
gradually entered people's field of vision and continues to enter the office
areas of major enterprises. Due to the increasingly serious problem of
accounting-related information, the financial fraud-related behaviors within
listed companies are becoming more and more arrogant, and there is no fear
at all. The economic consequences directly caused by the occurrence of these
situations are quite serious, which is mainly reflected in the
The next two aspects. First, the relationship between the trustee and the
client is clear. The clarification of the relationship between the two will
greatly limit the openness of accounting information, because the users of
accounting information will be bound by the stakeholders of accounting
information, and once the relationship between the two is clear, there will be
a relationship between the employee and the employed. In other words, once
the relevant users of accounting information believe that some accounting
information is not conducive to their own development or the development of
their own enterprises, or that the information will cause relevant economic
consequences that should not occur, then in this case, corresponding legal
conflicts will inevitably arise. In this overall environment, it is even more
difficult for accountants to obtain evidence of force in a large amount of
property data. From another perspective, such a market environment
actually provides a good market environment for the development and
progress of forensic accounting, which can not only fully stimulate the
enthusiasm and initiative of forensic accounting related staff, but also
scientifically and reasonably standardize and adjust the market order, so as
to greatly reduce the vicious economic consequences of this situation.
3 Making up for traditional audit loopholes With the continuous
improvement of social economy and people's living standards, people's
requirements for information transparency are getting higher and higher, and
they are becoming more and more urgent. While people's demand continues
to increase, it also invisibly increases the work pressure on relevant audit
staff, and also increases the work requirements for their business. In essence,
the basic requirements for audit staff are very simple, that is, they require
relevant staff to be able to reflect the listed company and its related
economic and business conditions in a timely, fast and accurate manner.
According to market research, the audit staff does not reflect the accounting
information of listed companies in a timely manner, and often reflects it after
the results of the economic activities of listed enterprises or the
corresponding consequences have occurred. Fortunately, the emergence and
rise of forensic accounting has greatly improved the audit function, which can
not only allow people to communicate with audit at zero distance, but also
fully make up for the audit loopholes of audit-related staff in the financial
fraud activities of specific listed companies.
4 Promoting the construction of a legal society and market economy
Based on the rapid development of our country's market economy at this
stage, the legal system is very important as a guarantee for the
implementation of accounting acts. It is precisely because of the emergence
of forensic accounting that the interrelationship between law and accounting
is becoming closer and closer. In the process of specific enterprise
transactions, various economic activities become more and more
complicated with the changes in the economic market, and the economic
disputes caused by them gradually increase. From a certain point of view,
although the emergence of these disputes has brought great challenges to
the specific work of accounting-related staff. However, it has to be admitted
that it is precisely because of the emergence and existence of these dispute
cases that the state has to strengthen the construction of forensic
accounting-related teams. In other words, these disputes have greatly
promoted and promoted the construction and development of our country's
legal society and market economy.
2. Brief description of financial fraud of listed companies
1. The accounting market is gradually chaotic
Although our country's current supervision system has covered audit
firms, accounting firms, asset appraisal affairs, relevant social institutions
and private supervision associations or organizations, there are still various
difficult problems in our country's economic market. In a fundamental sense,
the role of our country's supervision system has not been played at all. For a
long time, in order to win over customers and obtain business transactions,
many accounting firms have repeatedly abandoned their professionalism as
legal personnel, covering up most of the fraud for many enterprises or
companies. Under the artificial connivance of accountants, the accounting
market has become more and more chaotic, and our country's market
economy will become more unstable.
2. Financial fraud is extremely hidden
Investigation and analysis of corporate fraud cases in our country in recent
years show that the financial fraud carried out by listed companies is very
hidden, not only carefully planned and designed, but also uses very clever
means, so that people cannot detect these frauds under normal circumstances.
In response to the complex fraud methods of listed companies, it is also more
difficult for legal personnel to carry out case investigations. In other words, the
more clever, complex, and hidden the methods of financial fraud of listed
companies, the more time and effort it will take for investigators, and the more
serious the consequences and impacts will be.
3. Summary of the reasons for financial fraud by listed companies
In the final analysis, there are three reasons why listed companies
commit financial fraud: First, the supervisory functions of legal and
administrative units continue to weaken. As a common control method of the
accounting market, the deterrence and control of legislation are not as good
as before. Nowadays, enterprises are becoming less and less afraid of the
law, and they do not want to be as fearful of administrative organs as they
used to. In such an environment, financial fraud naturally arises for its own
economic interests. Second, the governance structure of listed companies is
not sound. As far as our country is concerned, most listed companies have the
phenomenon of "one dominant". This phenomenon is similar to corporate
dictatorship, and relevant institutions such as the board of directors and the
board of supervisors have no place to use at all. Based on this situation, the
internal mechanism of the enterprise cannot prohibit small and medium-sized
shareholders from engaging in accounting fraud for personal gain. Third, the
management is forced to commit fraud under pressure and private interests.
According to market research, the management of most listed companies is
now hired managers, and companies often have high requirements for their
business performance. Affected by work pressure, many executives have to
commit financial fraud. In addition, some executives engage in financial fraud
purely for personal gain.
4. The specific application of forensic accounting in the management of
financial fraud of listed companies
1. Identification
Basic identification of fraud is the first step in controlling financial fraud
of listed companies, and it also plays a crucial role and significance in the
management of the market economy. Among them, identifying employee
fraud in listed enterprises can be divided into three specific steps. The first
step is to supervise and manage cash income. The second step is to identify
forgery and fraud. The third step is to identify misappropriation and fraud. For
the management and supervision of cash income, the commonly used
methods are:
1. Divide responsibilities for the internal supervision and control system of
cash revenue to avoid cross-functions.
2 To ensure the authenticity and accuracy of cash receipts, relevant
documents and evidence must be verified.
3. Verify specific matters related to other income. For the identification
of forgery and fictitious fraud, the following matters should be paid attention
to:
1 Focus on listed companies with fast population movement and labor-
intensive work, and the probability of fraudulent claims and false employee
salaries is relatively high.
2 Verify the number of part-time and full-time employees and wages of
listed companies, if the two do not match, it is very likely that others will
fraudulently receive employee wages.
3. Check whether the company's check number and amount are in line with
the ledger records, and if they are different, you can conduct a correspondence
certificate to verify whether the company has forged checks or canceled
checks. For the identification of misappropriation and fraud, we can focus on
the verification of financial false accounts. There are also three common
methods for verifying false accounts:
1 Conduct voucher inspection of listed enterprises, including all invoices,
stub numbers and receipts.
2. Verify the authenticity of external original vouchers to avoid forgery, re-
reporting, misappropriation, expenses, etc.
3. Review the accounting data to determine its completeness.
2. Supervision
In forensic accounting, the status and role of independent audit are very
important. Because forensic accountants resolutely implement the principles,
methods and means of independent auditing, it provides a guarantee for them
to play an important supervisory role in the financial fraud of listed companies.
When forensic accountants supervise financial fraud in listed enterprises, they
usually use the following technical methods: The first point is the inspection
and supervision method. The formation of accounting information has a certain
procedural nature, and this series of processes from vouchers to account books
to accounting statements is traceable. Therefore, when forensic accountants
conduct inspections, they can conduct reverse audits of accounting
information, first comprehensively sort out and classify accounting statements,
and then compare and analyze the report data. If the data is suspicious, a
targeted inspection can be carried out, focusing on tracing the original
vouchers such as invoices and stubs of the data. The second point is the
monitoring and inventory method. When conducting an inventory of the
physical assets, cash, credit cards, securities, stocks, etc. of the audited unit,
the forensic accountant should not only supervise and inventory on site, but
also conduct an appropriate amount of spot checks to avoid the inventory
personnel from cooperating in fraud. In addition, before the inventory, the
forensic accountant should also conduct a comprehensive inspection of the
inventory site to avoid other items that do not belong to the audited unit and
cause errors in the audit results. The third point is analytical supervision and
review. Forensic accountants can conduct detailed analysis and research on the
key economic indicators of listed companies, and pay attention to abnormal
phenomena among them. Forensic accountants use the method of analytical
supervision and review to supervise and inspect the audited unit, which can
quickly and efficiently discover the existing problems of the company. In this
way, the key direction and content of the audit can be accurately determined,
thus narrowing the scope of the audit and greatly reducing the difficulty of the
audit. This can greatly improve the audit efficiency and quality of forensic
accountants.
3. Litigation support
A specific analysis of forensic accounting shows that it plays a significant
role in the actual litigation support of specific financial fraud cases of listed
companies, which can be reflected in the following aspects:
1. Collection, collation, and identification of evidence. Under normal
circumstances, forensic accountants or relevant forensic accounting staff will
comprehensively apply various professional knowledge such as law,
accounting, auditing, and investigation to actively collect, search and sort out
accounting information and accounting materials related to financial fraud of
the investigated company for legal use as evidence in case review, handling
or judgment.
2 Calculate and recognize the relevant economic losses. Financial fraud is
one of the types of financial fraud, which often brings significant economic
losses and reputational losses to listed companies or companies. For the
company's shareholders, the company's financial fraud not only loses the
interests of shareholders, but also deals a heavy blow to shareholders'
confidence in enterprise managers. The occurrence of financial fraud against
other investors of the company will seriously harm their investment interests,
and in severe cases, may lead to their bankruptcy. Therefore, forensic
accountants and related forensic accounting staff make full use of
accounting-related resources and combine their own expertise
industry advantages, carry out scientific and correct loss calculations, and
continuously determine losses. According to the case analysis, the common
loss calculation method used by forensic accountants is the appropriate
measurement method, which can accurately calculate the scope of losses
caused by financial fraud, so as to quickly and efficiently solve the economic
compensation issues related to such civil lawsuits.
3 Court services. For court services, the work carried out by relevant
forensic accounting staff is mainly to provide litigation support services. The
main content of this litigation service is to provide relevant services for
appraisers, expert witnesses, etc.
4 In terms of work reports. On the one hand, it can be said that it is a
simple record of the whole process of case investigation, handling, and
judgment. The most important part is that the forensic accountant summarizes
and reports the final judgment results made by himself, or conducts a detailed
analysis and summary of the final appraisal conclusion. 5. Conclusion On the
whole, the main purpose of forensic accounting in conducting corporate
financial fraud review is to eliminate the occurrence of illegal and criminal
situations in the enterprise economy. As a newly emerging profession, forensic
accounting is facing great challenges. In order to give full play to its own
functions and roles, forensic accounting should continue to summarize
experience in the process of development, and conduct comprehensive
research in combination with theory and practice.
Model 2: Higher Vocational Forensic Accounting Talent Training Program
The development of our country's capital market has played a huge role
in promoting the development of modern service industries such as
accounting, consulting, auditing, and law, but it has been accompanied by
the occurrence of many major financial fraud incidents and the increase in
civil litigation cases of listed companies. Therefore, the protection of the
legitimate interests of investors and the handling of legal issues with
accounting have become urgent problems to be solved in the current capital
market, and forensic accounting professionals have gradually become the
focus of social attention. However, compared with the development of
forensic accounting in internationally developed regions, forensic accounting
in our country is just in its infancy, and it is relatively backward in terms of
forensic accounting theory, practical implementation and professional
training, which cannot meet the needs of the rapid development of today's
capital market. The training of high-skilled forensic accounting talents can
only promote the rapid development of forensic accounting practice and
meet the needs of social demand for talents and market transformation. As
an important place for the training of high-end skilled talents, the
implementation of the training strategy of forensic accounting professionals
is the source that determines the continuous innovation and development of
forensic accounting majors, and is also a new driving force for the sustainable
development of higher vocational colleges, which has certain theoretical
value and practical significance for the healthy and benign development of
the capital market.
1 The development status of forensic accounting professionals in our
country's higher vocational colleges
1.1 The attributes of forensic accounting majors in higher vocational
colleges cannot be accurately located
Forensic accounting is not a simple accounting discipline, but a
multidisciplinary major that integrates law, auditing, appraisal and other
disciplines. Therefore, there is a certain degree of uncertainty in the
discipline positioning of forensic accounting, and the legal community
believes that forensic accounting belongs to a branch of forensic accounting,
while the accounting community believes that forensic accounting includes
forensic accounting. Fierce discipline disputes have led to the uncertainty of
the positioning of forensic accounting disciplines. In higher vocational
colleges, the uncertainty of the attribute positioning of forensic accounting
discipline leads to the uncertainty of the curriculum system of the discipline
and the vague and chaotic direction of talent training, which restricts the
long-term development of forensic accounting. Therefore, in the discipline
positioning of the forensic accounting major in higher vocational colleges, the
formulation of in-depth talent training mode and the construction and reform
of the curriculum system should be carried out strictly according to the
discipline to which it belongs.
1.2 The training model of forensic accounting professionals in higher
vocational colleges is vague
Forensic accounting is a new discipline and has not been included in our
country's professional discipline search catalog, so the opening of this major
in higher vocational colleges is still in the free stage. Although some higher
vocational colleges have opened related majors, they still do not
It has been valued and recognized by the education department, and each
college also teaches through its own related professional talent training
model. The personalization and dependence of forensic accounting majors in
various colleges and universities have led to the blurring of the training mode
of forensic accounting professionals in higher vocational colleges. The first is
the confusion in the direction of talent training. some set up legal affairs in
accounting majors to cultivate accounting talents; Some have opened
accounting courses in the legal major to cultivate legal talents. The second is
the confusion of the curriculum. Some higher vocational colleges offer
forensic accounting courses in law majors, which have lost their close
relationship with accounting. In short, the lack of attention paid to the
forensic accounting major in higher vocational colleges has led to uncertainty
in the subject field, which has caused confusion in the training mode of this
major, and it is difficult to determine the relevant talent training direction and
curriculum system of the vague training model.
1.3 The curriculum system of forensic accounting in higher vocational
colleges lacks scientificity
At present, the curriculum system of forensic accounting majors in higher
vocational colleges lacks a certain degree of scientificity. First of all, the
professional disciplines of forensic accounting cover too much, covering
accounting, law and other disciplines, and cannot form a curriculum system
with a certain pertinence and adaptability; secondly, there are too many
subjects in the curriculum and lack of practical application, which reduces the
quality of forensic accounting professional training; In addition, the overlap of
courses is too serious, ignoring the intersection and integration between
disciplines, resulting in nondescript talent training goals. 1.4 Lack of certain
teachers in the training of forensic accounting professionals in higher
vocational colleges Teachers are the leading and key to the quality of talent
training, while the direction of talent training in higher vocational colleges
tends to be more applied skills. Therefore, it is necessary to build a team of
teachers who understand both theory and rich practical experience. However,
at present, many higher vocational colleges lack a strong teaching team in
forensic accounting. On the one hand, most of the higher vocational teachers
graduated from law or accounting, and lack general knowledge of forensic
accounting, which caused the one-sidedness of the training direction of this
major. On the other hand, there are many teachers in the teaching team who
mainly focus on theoretical teaching, and there is a lack of professional
teachers with practical skills and experience, which cannot be well market-
oriented and according to the development of the market industry to teach
practical application ability, resulting in a decrease in the quality of forensic
accounting professional training. In short, as an important place for the
training of high-end skilled talents, higher vocational colleges have become
the key to their efficient operation while grasping the direction of applied
talent training and strengthening the training of students' practical skills.
2 Analysis of the necessity of cultivating innovative talents in forensic
accounting in our country's higher vocational colleges
2.1 The training of high-quality forensic accounting talents in higher
vocational colleges is the need to serve the society
2.1.1 From the national level, the training of forensic accounting talents
in higher vocational colleges is the need of the government to strengthen
supervision With the rapid development of our country's capital market, each
industry needs to set up a special organization to ensure that the interests of
relevant parties are not lost and the healthy operation of the market industry
is guaranteed. In this organization, auditing, public security, procuratorate,
etc. have become the key to this social force, and auditing belongs to the
accounting major in terms of professional attributes. It can be seen that high-
quality forensic accounting professionals are an important force for the
government to implement market supervision and control.
2.1.2 From the perspective of enterprises and institutions, the training of
forensic accounting talents in higher vocational colleges is the need for
organizations to protect their rights and interests. Enterprises and public
institutions pursue the greatest interests of their units to the greatest extent
while performing national social responsibilities and abiding by relevant laws
and regulations. Therefore, the maintenance of maximizing the capital interests
of units will inevitably cause the need for forensic accounting talents, which
puts forward higher requirements for the training of forensic accounting
professionals in higher vocational colleges.
2.1.3 From the perspective of law firms, the training of forensic
accounting talents in higher vocational colleges is the need for lawyer
services. Although the current economic lawyers in our country have certain
experience and professional knowledge in handling ordinary economic cases,
they are not suitable for forensic accounting
Other cases lack a deep understanding, cannot judge capital fraud and
compensation, and cannot make good use of accounting evidence. Therefore,
the training of high-quality forensic accounting professionals in higher
vocational colleges can provide effective judgment methods for the industry
and set good service standards for them.
2.1.4 From the perspective of accounting firms, the training of forensic
accounting talents in higher vocational colleges is the need to perform the
duties of accountants At present, most financial audits in our country are
largely aimed at the company's financial fraud. With the development of the
market economy, it is becoming more and more difficult for accountants to
gain insight into capital fraud, and the financial audit department increasingly
hopes that accountants can detect fraud and minimize capital risks. Therefore,
the implementation of the training strategy for forensic accounting
professionals in higher vocational colleges will greatly narrow the gap between
social expectations and the functions of accountants, and set a standard for
the improvement of accountants' responsibilities and abilities.
2.1.5 From an individual level, the training of forensic accounting talents
in higher vocational colleges is the need to protect the rights and interests of
investors In today's society, not only enterprises or industries, but also
individuals will encounter similar problems in forensic accounting economics
and laws, and investors and company executives may become the pursuers
of corporate fraud liability. To successfully defend the rights and interests of
individuals, professionals who are proficient in forensic accounting are
indispensable. The training of forensic accounting professionals in higher
vocational colleges not only provides high-quality talents to the society, but
also provides protection for the protection of personal rights and interests.
2.2 The training of high-quality forensic accounting talents in higher
vocational colleges is the need for the healthy development of the industry
At present, our country's forensic accounting discipline is in its infancy,
and the number of talents related to the market industry is relatively scarce,
and the human resources are too scarce. Although there will be legal or
accounting professionals to fill the needs of forensic accounting talents every
year, due to the one-sided nature of the profession, a good industry talent
system has not been formed, and only developed regions can barely have
relatively stable talent training channels. As the main transporter of skilled
talents in the market, higher vocational colleges should continuously innovate
the mode and method of forensic accounting talent training in response to the
talent demand in this field, and send fresh blood to industry enterprises for a
long time. In addition, most of the talents in forensic accounting are basically
self-taught, lack formal vocational education and training, and have not
formed a systematic theoretical system and a reasonable talent team. In view
of this, the training of forensic accounting professionals in higher vocational
colleges is also the need to improve the comprehensive strength of the
industry. For the healthy and benign development of our country's forensic
accounting industry, the exploration of higher vocational talent training
programs is imminent.
3 Exploration of higher vocational forensic accounting talent training
programs suitable for our country's characteristics
3.1 Determination of training objectives for forensic accounting
professionals in higher vocational colleges
Different from other colleges and universities, the goal of talent training is
mainly aimed at the market employment of the major, that is to say, the main
goal of its talent training is to train qualified employees for the corresponding
industry vocational positions. Therefore, the talent training of forensic
accounting majors in higher vocational colleges should first be guided by
market demand, understand the needs of enterprises and institutions for
forensic accounting talents through market research, and then strengthen the
formulation of forensic accounting professional training models to realize the
zero-distance connection between students and industries or professional
positions. In the process of attaching importance to the training goals of
forensic accounting professionals, higher vocational colleges should improve
the professional ability and employability of forensic accounting students from
three aspects. The first is to strengthen professional theoretical education, so
that students can be proficient in forensic accounting theory, familiar with the
current development trend of our country's capital market, and understand the
development status of foreign forensic accounting and related cases. The
second is to pay attention to practical education, strengthen students' practical
operation ability, and use role simulation or real-life
field observation and other methods to shorten the distance between
students and career goals; Finally, focus on the improvement of students'
comprehensive ability, such as strengthening students' career innovation
ability and knowledge integration ability, etc., to create comprehensive
forensic accounting talents.
3.2 The training content of forensic accounting professionals in higher
vocational colleges is clear
On the basis of clear training goals for forensic accounting professionals,
higher vocational colleges should also reflect the requirements of
comprehensive quality, reasonable knowledge structure, and strict logical
structure in the talent training program, so as to form a scientific and
effective talent training system.
3.2.1 Build a scientific subject curriculum system and cultivate adaptive
forensic accounting talents
When formulating the curriculum system of forensic accounting in higher
vocational colleges, it is first necessary to avoid the superposition and
duplication of the two disciplines of law and accounting, so as to achieve the
integration and intersection of law, auditing and accounting, and formulate a
scientific curriculum system according to the market's demand for talent
quality and the progressive relationship between professional theory. In
addition, with the transformation of the economic structure, adaptive and
general-oriented higher vocational talents have become the needs of the
current market. Therefore, in the curriculum, the forensic accounting major in
higher vocational colleges should form a curriculum system based on law and
accounting, supplemented by the integration of the two disciplines, and
supplemented by peripheral disciplines, and keep up with the market
demand, adjust the curriculum system in a timely manner, and cultivate
market-oriented high-end skilled forensic accounting talents.
3.2.2 Strengthen professional quality education and cultivate high-quality
comprehensive talents
Forensic accounting belongs to the social service industry, in addition to
having strong professional knowledge and practical skills and experience, the
professionalism of forensic accountants is also valued by the current society.
Therefore, forensic accountants should do a good job in capital services. Only
when one's own moral quality is perfected can one be clean in the face of
money and all kinds of fraud incidents, and avoid the occurrence of cover-up
incidents and crimes. Higher vocational colleges should focus on the
individuality of forensic accounting students, strengthen ideological and moral
education, and at the same time conduct targeted education on the ethics of
the forensic accounting industry, so as to improve students' comprehensive
professional quality.
3.3 Expansion of training methods for forensic accounting professionals in
higher vocational colleges
In the process of training forensic accounting professionals, the selection
of teaching mode and teaching method should highlight the market
orientation, and combine the laws of education and teaching and the law of
student growth to improve students' comprehensive professional ability. First
of all, the teaching methods are diversified, such as case teaching methods
or task-driven methods, or corporate lawyers can be invited to give
anatomical explanations based on forensic accounting cases. While
enhancing students' interest in learning, students can familiarize themselves
with the actual work of forensic accounting and learn practical experience
and skills from it. The second is to improve the practical teaching link of
forensic accounting, through the construction of school-enterprise
cooperation mechanism and the improvement of practical training conditions
in the school, so that students can receive various practical training from
inside and outside the school, and break through the current situation and
bottleneck of "emphasizing theory, neglecting practice, and less experience"
in vocational colleges. Outside the school, let students make up for the lack
of practical skills training through the training of enterprises; In school, the
quality of forensic accounting talent training is improved with the help of
scenario simulation and role-playing. The third is to allow students to
complete the cultivation of forensic accounting knowledge in the certification
training, encourage students to sign up for the practice or professional
qualification examinations of certified public accountants and lawyers, learn
various related courses in the certification examination, and complete the
training of general qualified forensic accounting talents.
3.4 Strengthen the training of teachers for forensic accounting professionals
in higher vocational colleges
The forensic accounting major in higher vocational colleges is still in its
infancy, and the teaching staff is a shortcoming in talent training. Therefore, it
is necessary to strengthen the construction of the teaching staff in the
forensic accounting business of higher vocational colleges, and strive to build
a "double-teacher" teaching team with individual double teachers and overall
double teachers.
3.4.1 Strengthen the quality training of individual professional teachers in
the school, and build a "double-teacher" teaching team in the school
With the implementation of the national strategy of applied skilled talents,
the professional theoretical and practical skills of teachers in higher vocational
colleges need to be continuously improved. The cultivation of high-quality
talents in forensic accounting should not be limited to the mastery of
professional theory, but more importantly, the exercise of practical skills and
the accumulation of experience. Therefore, professional teachers in the school
should first start from themselves, keep pace with the times, and constantly
strengthen the cultivation of their own practical skills and the training of
practical skills and teaching ability while improving their professional
theoretical teaching ability, so as to promote the "double teacher type" of the
team with their personal "double teacher type".
3.4.2 Strengthen the construction of part-time teachers outside the school,
and improve the "double-teacher" construction of the entire team
The school should hire front-line experts in the enterprise industry as
part-time teachers, who have rich practical experience and in-depth
understanding of the industry. In the training of forensic accounting
professionals, the practice of part-time teachers brings students
extracurricular knowledge, and they are better at practical skills. In the
process of cultivating students' practical skills, let students keep abreast of
cutting-edge knowledge from the industry, integration of industry and
education, and school-enterprise cooperation, which can realize the zero-
distance docking between talent training and job employment. In addition,
part-time teachers outside the school and full-time teachers in the school
learn from each other, impart theoretical knowledge, practical skills and
teaching methods to each other, and play a positive role in promoting the
overall strength of the teaching staff.
4 Conclusion
With the rapid development of our country's capital market, the forensic
accounting industry has attracted more and more attention from the society.
The exploration and reform of the training program for forensic accounting
professionals in higher vocational colleges is not only the need to serve the
society, but also the need for the long-term development of the industry.
Through the comprehensive application of accurate positioning of training
objectives, reasonable formulation of training content, reasonable selection of
training mode and teaching methods, and strengthening the construction of
"dual-teacher" teaching staff, the quality and efficiency of the training of
forensic accounting professionals in higher vocational colleges will definitely
be improved.
Thank you for reading and I wish you a happy life.
