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

›› 2008 ›› Issue (02): 62-64.

• 论文 • 上一篇    下一篇

会计法律特性及其对办案指导意义

杨为忠;   

  1. 上海市杨浦区人民检察院 上海200090

The Legal Aspect of Accounting and Its Guidance in Practice

YANG Wei-zhong (People's Procuratorate of Yangpu District, Shanghai 200090,China)   

摘要： 会计具有自证性、客观性、社会性等长处,但同时也有或然性的短处,揭示和认识这些法律特性对于我们在证明涉案会计事实过程中如何充分利用涉案会计资料、把握涉案会计资料的收集范围和弥补涉案会计资料本身的局限性具有十分重要的指导作用。

关键词: 会计, 法律特性, 办案, 指导

Abstract: Accounting has both the advantages of self-proving, objectivity and sociality, and disadvantages of probability. It is important to reveal and to realize the legal characteristic of accounting in order to make full use of accounting information, Limit the collecting range of accounting information and compensate the deficiency of accounting information involved in a case.

Key words: accounting, legal aspect, handling a case, guidance