With the enlargement of forms and complexity of internal structure, economic orgnizations have gained closer ties with each other, which follows diversification and intricacy of economic controversies and concealment of economic crimes. Corresponding investigations done by judicial branches widely involves in more fields, which doubles the volume of business and raises the requirements for techniques. The earliest apperance of forensic accounting must have proven it. Forensic accounting emerges in need of social demands, and thus, the root and meaning of it   can be concluded as follows:

Pure knowledgement limits the controlling of contemporary social accounting;

A quantity standard of accounting is less-stringent and lacks testifying degree;

The enforcement of legal practice;

The weakening of modern audit function.

Therefore forensic accounting emerges in need of social demands. From the practical point of view, forensic accounting means the survey methods of professional knowledge and unsolved business used by experts on accounting and law; the explanation and arrangement for the financial affairs related with the law and then providing the court some relevant evidences for legal tests. From the subjet point of view, it is a interdisciplinary science in need of social demands, based on the theory of acccounting and law, mixing the science of law together with accountancy.