Abstract

Purpose. The aim of the article is the consideration of the functioning of forensic economic expertise in the conditions of globalization of economic relations and determination of priority directions for its development. Methodology of research. The theoretical and methodological basis of the research is the scientific works of expert economists, regulatory and legal acts. In the research process, the following general scientific methods were used: analysis and synthesis, generalization – to determine the conditions for the development of forensic economic expertise, which were formed under the influence of the globalization of economic relations; abstract and logical – for forming conclusions and proposals. Findings. The essence of financial and economic globalization, which is decisive among the types of globalization, the stages of its development, the processes of transformation of forensic economic expertise related to it, as well as economic violations that are carried out in the conditions of globalized economic relations and have a steady tendency to complication, and on which judicial and investigative bodies, if necessary, appoint forensic economic examinations. It is substantiated that the spread of international standards of forensic expert activity in the field of economics is limited by the action of objective endogenous factors (peculiarities of the economy, differentiation of the economic development of countries, property relations), which are key in solving this issue. Originality. The study of the development of forensic economic expertise in the conditions of the globalization of economic relations was further developed. Practical value. The proposed main endogenous influencing factors can be taken into account when harmonizing the principles of the development of forensic economic expertise with international requirements. Key words: globalization of economic relations, forensic economic expertise, transnational corporations, international economic integration, harmonization of legislation.

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