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 (05): 74-77.

• 论文 • 上一篇    下一篇

对司法会计鉴定规则的法律思考

刘秋岭;   

  1. 山东省济宁市人民检察院;

Legal Thinking about Forensic Accounting Rules

LIU Qiu-ling (The People’s Procuratorate of Jining City, Jining 272100, China)   

被引次数

20

摘要： 司法会计鉴定结论作为一种法律上的证据,其形成过程必须具备法律的理性基础,这就是司法会计鉴定过程的正当性(due pocess),司法会计鉴定过程的正当性是通过司法会计鉴定规则实现的,司法会计鉴定规则包括司法会计鉴定的理念,司法会计鉴定原则、司法会计鉴定的个案规律三个层次的内容。

关键词: 司法会计, 规则, 正当性, 法律意义

Abstract: As a kind of legal evidence, the process of forensic accounting must have the property of rationality of law, and this refers to the due process of forensic accounting. Forensic accounting rules include three levels of meanings, that is, the philosophy, principle and individual patterns of forensic accounting.

Key words: forensic accounting, rule, due process, legal meanings