Abstract
In the conditions of transformation of Ukraine's economy to the world community, there are many offenses in this area that cause significant damage to the development of the economic mechanism. This necessitates the operative struggle of law enforcement agencies with offenses in the economic sphere, which, in turn, requires a forensic economic examination. The study of theoretical and methodological principles of forensic economic expertise requires, first of all, a very detailed and thorough approach to the essence of economic expertise, because in the scientific literature, currently, there is no single agreed position on this. The article analyzes the definitions of "examination", "forensic examination", "forensic accounting examination", "forensic economic examination", "economic examination". The approaches of scientists to the interpretation of the concepts "forensic accounting examination" and "forensic economic examination" are studied. The issue of introduction of non-judicial (non-conflict) economic expertise to develop and develop "Regulations on the formation, storage, use and disposal of forensic economic and non-judicial economic information" is considered. Taking into account the research of scientists, as well as the regulatory support of forensic economic expertise, the following definition is proposed. Forensic economic examination is a procedural action, which consists in the expert examination of accounting and tax accounting data, financial and economic activities, financial and credit operations, in order to form and provide an opinion on issues raised by the bodies of inquiry and investigation. Summing up the results of the study, a number of discussion questions were identified on the terminological definition of the conceptual apparatus used in the practice of forensic economic examination, which justifies the need to adopt changes to current legislation. It is proposed to amend the Law of Ukraine "On Forensic Examination" in Section I "General Provisions", which provides for the article "Conceptual apparatus of forensic examination" where it is necessary to submit various definitions, including the types of examinations.
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