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 (01): 44-46.

• 论文 • 上一篇    下一篇

司法会计鉴定实务中亟需解决的几个问题

陈旭东;   

  1. 云南财经大学会计学院;

Some Pressing Problems in Current Forensic Accounting Appraisal Practice

CHEN Xu-dong (Accounting Institute of Yunnan University of Finance and Economics, Kunming 650221, China)   

被引次数

26

摘要： 近年来我国经济飞速发展,经济犯罪案件越来越多,对司法鉴定业务的需求也在迅速增长,社会中介司法鉴定机构越来越多地介入了各种诉讼案件中,司法会计鉴定更是近年来介入最迅速的鉴定类别之一。但是,因司法会计鉴定不完善而使经济犯罪案件错审、错判的现象屡屡出现,影响了司法的公正性和严肃性。本文就司法会计鉴定实务中的技术标准、鉴定程序、检材范围、专业资格和责任追究等问题发表意见。

关键词: 司法会计鉴定, 实务, 标准, 程序, 检材, 评价

Abstract: With the rapid economic development in recent years, demands for forensic accounting appraisal increase greatly and many social institutions of forensic accounting appraisal are involved in various legal actions. However, due to the imperfectness of forensic accounting appraisal, erroneous judgment of economic crimes often happen, affecting the impartiality and seriousness of justice. In the paper, issues of the standard, appraisal procedure, accounting materials, qualification and responsibility in practice are discussed.

Key words: forensic accounting appraisal, practice, standard, procedure, accounting material, evaluation