The Establishment and Development of Forensic Economic Examination in Ukraine
DOI:
https://doi.org/10.32353/khrife.4.2023.04Keywords:
forensic economic examination; forensic accounting examination; economic relations; economic sciences; public production.Abstract
Forensic economic examination, as a significant state institution, indirectly reflects the state of economic relations, as it studies them within the procedural field using the methodological foundations of economic sciences. The article’s purpose is to study the key stages of the development of forensic economic examination, depending on the evolution of economic relations. The author examines stages of forensic economic examination development using the criterion of the transformation of economic relations. By employing methods of analysis, synthesis, and generalization, the conditions for the development of forensic economic examination are identified at each stage, highlighting characteristic features and patterns. Due attention has been given to issues of economic property as the driving force behind economic relations. Since economic relations are directly linked to the issues of property rights, the outcomes of violations of these rights in the economic sphere are the subject of an investigation by forensic economic examination appointed by judicial investigative authorities. The author examines the leading system-forming blocks of forensic economic examination which form its essence and are in constant dynamic development and interconnection. The stages of the development of forensic accounting examination are analyzed, and the transformation of economic relations on a global and national scale is considered as a criterion for periodization.
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