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

›› 2001 ›› Issue (03): 54-55.

• 论文 • 上一篇    下一篇

对“司法会计鉴定结论能否回答法律性问题”的思考

何遗弟   

  1. 重庆市石柱县人民检察院

Thoughts on "Can Judicial Accounting Evaluation Answer Legal Questions?

HE Yi-di (The People's Procuratorate of Shizhu County)   

摘要： 司法会计鉴定结论是法定证据之一。由于司法会计技术人员一般都具备较高的综合素质,司法会计鉴定与查帐报告和审计结论有质的区别,司法会计技术人员对案件过程有比较全面的了解,对案件性质有比较深刻的认识、因此,司法会计鉴定结论对法律问题不应当采取一概回避或一律排斥的态度。又由于司法会计技术人员不具备对案件定性的权力、司法鉴定在本质上是一种科学研究活动,决定了它只能有限制地回答部分与鉴定要求有关的法律问题。

关键词: 司法会计, 鉴定结论, 法定证据, 综合素质, :法律评价

Abstract: The conclusion of judicial accounting evaluation is a kind of statutory evidence. There exist significant differences between judicial accounting evaluation and ordinary inspection of books and auditing reports. As examiners of judicial accounting have a comprehensive knowledge of the development of the case examined, their conclusion should not avoid nor exclude legal questions. On the other hand, as examiners are not granted rights to make decisions on the nature of the case and the evaluation is in essence a process of scientific activities, the conclusion of judicial accounting can only answer limited legal questions pertinent to the evaluation.

Key words: judicial accounting: statutory evidence, comprehensive quality, legal evaluation