FORENSIC ECONOMICS: CURRENT PROBLEMS AND DEVELOPMENT PROSPECTS
DOI:
https://doi.org/10.32353/khrife.1.2020_35Abstract
In conditions of unstable economic environment, unsettled regulatory and legal framework, the need to harmonize forensic activities with international standards, forensic economics needs to address current issues of its development. It became clear that freedom of economic relations among economic entities on the one hand and failure to address their legal regulation on the other condition a significant spread of violations in economic field.
Based on scientific sources systematization, the main problematic aspects of the current state of forensic economics are considered, which relate primarily to scientific, methodological and legal issues of its development and which arise and need to be addressed as economic relations become more complicated.
It is noted that harmonization of forensic economics, as a humanitarian- oriented scientific research, with international standards of forensic science has its limits. The latter are determined by objective determinants — the national specifics of economic relations and the judicial-legal system, which have historically been developed during a long period of transformation.
Recommendations for improving forensic economics efficiency, related to the definition of the conceptual apparatus in regulatory legal documents, to the need to develop a single classification base for forensic economics, as well as concerning the priority of domestic organizational and legal fundamentals of forensic economics functioning. It is determined that one of the promising areas of forensic economics is the introduction of innovative information technologies (software products) while its implementation based on creation and implementation of a multi-purpose/all-in-one software product, which will enhance the reduce of working time and increase economists’ productivity.
References
Volkova, I. A. (2009). Sudovo-buxgalterska ekspertyza: navch. posib. [dlya stud. vyshh. navch. zakl.]. Kyiv: Centr uchbovoyi literatury [in Ukrainian].
Dikan, L. V., Ponikarov, V. D., Kozhushko, O. V. (2014). Sudovo-ekonomichna eksperty- za: navch. posib. Kharkiv: Vyd. XNEU im. S.Kuznecya [in Ukrainian].
Yevdokimenko, S. V. (2016). Perspektyvy rozvytku sudovo-ekonomichnyx ekspertyz. Nashe pravo. № 2 [in Ukrainian].
Klymenko, N. I., Fedchyshyna, V. V. (2016). Sudovo-ekonomichna ekspertyza: suchasnyj stan i aktualni pytannya. Kryminalistychnyj visnyk. № 1 (25) [in Ukrainian].
Kovalenko, O. V. (2016). Rozvytok sudovo-ekonomichnoyi ekspertyzy v Ukrayini. Krim- inalistika i sudebnaya ekspertiza. Vip. 58 (2) [in Ukrainian].
Konstytutsiia Ukrainy. URL: https://zakon.rada.gov.ua/laws/show/254%D0%BA/96- %D0%B2%D1%80 (data zvernennia 11.06.2020) [in Ukrainian].
Matusovskiy, G. A. Ekonomicheskiye prestupleniya: kriminalisticheskiy analiz. Kharkiv: Konsum [in Ukrainian].
Pashchenko, T. V., Sheshukova, T. G. (2010). Razvitiye teorii i praktiki bukhgalterskoy ekspertizy. Perm: Perm. gos. un-t [in Russian].
Perevozova, I.V. (2013). Ekonomichna ekspertyzy yak specyfichna galuz znan. Ekonomi- ka: realiyi chasu. № 3 (8) [in Ukrainian].
Pro sudovu ekspertyzu: Zakon Ukrainy vid 25.02.1994 № 4038-XII. (1994). http://za- kon2.rada.gov.ua/laws/show/4038-12 [in Ukrainian].
Fedchyshyna, V. V. (2018). Specialni ekonomichni znannya u pravovyx systemax Yevro- py, Avstraliyi ta SShA. Naukovyj oglyad. № 3 (46) [in Ukrainian].
Fortinskiy, S. P. (1952). Problemy sudebnoy bukhgalterii. Voprosy sovetskoy kriminalis- tiki. Moscow [in Russian].
Cheberyak, P.P. (2013). Zavdanenya sudovyx ekspertyz pry rozkrytti j rozsliduvanni zlo- chyniv, vchynenyx v ekonomichnij sferi Ukrayiny. Naukovi zapysky Lvivskogo universytetu biznesu ta prava. Vip. 10, [in Ukrainian].
