Abstract：

As China enters a critical stage in developing new productive forces, economic disputes and financial crimes have become increasingly concealed, specialized, and complex. Traditional investigative and evaluative approaches are no longer sufficient to address these emerging challenges, highlighting the urgent need for auxiliary tools such as forensic accounting appraisal. However, in practice, forensic accounting appraisal faces numerous obstacles, including ambiguous professional standards, inconsistent methodologies, and deficiencies in procedural legitimacy. By tracing its historical evolution and examining current practices, this paper provides an in-depth analysis of the existing problems and their underlying causes. The study aims to enhance the quality and credibility of accounting firms' forensic appraisal services, thereby offering more effective support for judicial decision-making.

Key Words：

accounting firms; forensic accounting appraisal; judicial expertise