主管：中华人民共和国司法部
主办：司法鉴定科学研究院
ISSN 1671-2072  CN 31-1863/N
中国司法鉴定

›› 2009 ›› Issue (1): 50-53.

• 论文 • 上一篇    下一篇

论独立性对司法会计鉴定风险的控制

陈春荣;   

  1. 华东政法大学;
  • 出版日期:2009-03-15

The Application of Independence to the Risk Control in Forensic Accounting Appraisal

CHEN Chun-rong (East China University of Political Science and Law, Shanghai 200042, China)   

  • Published:2009-03-15

被引次数

11

摘要： 在我国经济自由程度不断深入的趋势下,司法会计尤其是司法会计鉴定在解决经济纠纷与案件中的作用就显得越来越突出了。这就要求我们的司法会计鉴定更加规范化、程序化,为社会主义法治建设提供必要的保障。本文重点讨论独立性在司法会计鉴定风险控制中的应用。

关键词: 独立性, 司法会计鉴定, 风险控制

Abstract: With the progress of economic freedom, the role that forensic accounting, especially forensic accounting appraisal plays becomes more and more important in economic disputes and legal actions, and this requires forensic accounting appraisal to operate on a more standardized and programmed basis. In the paper, the application of independence to the risk control in forensic accounting appraisal is discussed.

Key words: independence, forensic accounting appraisal, risk control