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 (6): 83-86.

• 论文 • 上一篇    下一篇

司法会计鉴定结论质证方法探讨

黄乔;赵峰;   

  1. 四川恒中司法鉴定所;
  • 出版日期:2008-10-15

Discussion on the Cross-examination of Forensic Accounting Conclusions

HUANG Qiao,ZHAO Feng(Sichuan Zhongheng Institute of Forensic Science,Sichuan 610031,China)   

  • Published:2008-10-15

摘要： 司法会计鉴定结论同所有鉴定结论一样,并不具备天然的"权威性",其证明力如何,须经法院审查和当事人的互相质证,这是一种正当的程序保障,有助于体现诉讼的公正性。本文从技术操作层面分析探讨了司法会计鉴定结论质证的方法。

关键词: 司法会计, 鉴定结论, 质证, 方法

Abstract: As with all other forensic conclusions,the forensic accounting conclusion is not naturally granted"finality".It must be reviewed by courts and cross examined by relevant parties to decide its proving power.Cross-examination is the rational procedure to guarantee the fairness of litigation.The paper discusses the techniques of cross-examination of forensic accounting conclusions.

Key words: forensic accounting, forensic conclusion, cross-examination, technique