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 (04): 74-76.

• 论文 • 上一篇    下一篇

浅议司法会计鉴定引用标准的分类及引用原则

张珩;吴晓春;   

  1. 江苏省海安县人民检察院;江苏省南通市人民检察院;

The Classification and Application of the Standards Adopted in Forensic Accounting Appraisal

ZHANG Heng1, WU Xiao-chun2(1.People's Procuratorate of Haian, Haian 226600, China;2.People's Procuratorate of Nantong, Nantong 226300, China)   

被引次数

10

摘要： 司法会计鉴定引用标准的科学分类和正确引用,是司法会计鉴定结论具有科学性、客观性和合理性的重要保证。对于五类司法会计鉴定引用标准,在引用时应遵循合法性、有效性、关联性和层次性原则。

关键词: 司法会计, 鉴定, 引用标准, 分类, 引用原则

Abstract: Scientific classification and application of related standards is the important guarantee for forensic accounting appraisal conclusions to be scientific, objective and rational.Attention should be paid to the principles of legality, validity, relevance and hierarchy for the five classes of the standards.

Key words: forensic accounting, appraisal, adopted standard, classification, adopting principle