关键词:  , 监察案件, 鉴定意见, 审查规则, 诉讼权利, 分类管理

Abstract: The supervision legislation clarifies the legal evidentiary qualifications of appraisal opinions. Appraisal opinions are mainly applicable to bribery and embezzlement cases in supervision, with judicial accounting and price determination as the main types. The defendants and defense lawyers’ questions focus on the appraisal methods, appraisal subjects, and appraisal procedures, but the judges’ review of the appraisal opinions is relatively formal, and almost all of the appraisal opinions submitted by the Supervision Commission are adopted. Problems such as the low rate of appraisers appearing in court and the ambiguity of the legal status of quasi-appraisal opinions such as price determination reports still exist, which affects the court review and cross-examination effectiveness of appraisal opinions. To improve judges’ review of appraisal opinions, the following actions could be taken：bringing in professional and technical personnel to assist judges in their review, establishing a system of substantive review rules, strengthening the protection of defendants’ procedural rights, and reforming the system for the categorical management of forensic appraisal.

Key words: surveillance case, appraisal opinion, review rule, the right of lawsuit, classification management