Some Thoughts on Eliminating Multiple and Repeated Appraisals


	—Discussion on Regulating Forensic Accounting from Two Expert Opinions

Chinese Journal of Forensic Sciences ›› 2011 ›› Issue (3): 74-75.

Previous Articles Next Articles

Some Thoughts on Eliminating Multiple and Repeated Appraisals —Discussion on Regulating Forensic Accounting from Two Expert Opinions

TU Wen-hong

Fujian Province People’s Procuratorate， Fuzhou 350003， China

Received:2010-08-18 Published:2011-05-15 Online:2022-07-26

消除多头重复鉴定的一些设想 ——从两份鉴定意见谈司法会计鉴定的规范问题

涂文红

福建省人民检察院，福建福州 350003

作者简介:涂文红（1973—），女，高级会计师，司法会计师，主要从事司法会计工作。

Abstract

Abstract:

Because of faulty forensic accounting appraisal， wrong judgment， long-trial with no decision， surpassing trial period occurs frequently. This seriously affects the fairness and seriousness of judicature. In the paper， two appraisal cases are illustrated， where the difference of the two opinions is 30 million Yuan. The current status of forensic accounting appraisal is analyzed and suggestions are given to regulate the forensic accounting appraisal system.

Key words: forensic accounting appraisal, regulation, suggestion

摘要：

近年来，因司法会计鉴定过错而使经济犯罪案件错审、错判、久审不决、超过诉讼期限审判的现象越来越多，严重地影响了司法的公正性和严肃性。以两份金额差异3千多万元的鉴定意见为例，分析当前司法会计鉴定的现状，并对规范司法会计鉴定体系提出一些设想。

关键词: 司法会计鉴定, 规范, 设想

CLC Number:

DF794.5

TU Wen-hong. Some Thoughts on Eliminating Multiple and Repeated Appraisals —Discussion on Regulating Forensic Accounting from Two Expert Opinions [J]. Chinese Journal of Forensic Sciences, 2011(3): 74-75.

涂文红. 消除多头重复鉴定的一些设想 ——从两份鉴定意见谈司法会计鉴定的规范问题 [J]. 中国司法鉴定, 2011(3): 74-75.

[1]	WANG Minyuan, LI Jia. Analysis on the Dual Structure of Forensic Appraisal Law [J]. Chinese Journal of Forensic Sciences, 2024, 0(1): 1-11.
[2]	ZHU Bofeng, CUI Wei, XIE Tong, SONG Suimin, CONG Bin. Comparison and Prospect: Enlightenment about Future National Legislation Management from the Local Legislation of Forensic Appraisal — A Comparative Study on the New and Old Forensic Appraisal Management Regulations in Different Regions of China [J]. Chinese Journal of Forensic Sciences, 2022, 125(6): 19-27.
[3]	YU Shi-Yu, PAN Guang-Jun, LIN Jia-Dong, YU Xiao-Hui. The Status and Improvement of Appraisers’ Testimony in Court — From the Perspective of Zhejiang Province [J]. , 2014, 76(5): 7-16.
[4]	. Study on the issues related to interlink identification based on the judicial expertise [J]. , 2013, 67(2): 104-106.
[5]	ZOU Ming-li. The Progress and Shortcomings of the New Civil Procedure Law Regarding Provisions on Forensic Appraisal [J]. Chinese Journal of Forensic Sciences, 2012, 65(6): 1-6.
[6]	LUAN Shi-chun, ZHANG Ming-ze. The Interpretation of Forensic Appraisers Regarding Appraisal Items [J]. Chinese Journal of Forensic Sciences, 2012, 63(4): 5-9.
[7]	ZHAO Ru-lan. Analysis of Objects of Forensic Accounting Appraisal [J]. Chinese Journal of Forensic Sciences, 2012, 60(1): 65-67.
[8]	HUO Xian-dan. Thoughts to Further Regulate the Practice of Forensic Psychiatric Appraisal#br# [J]. Chinese Journal of Forensic Sciences, 2011, 58(5): 68-69.
[9]	WANG Yue, YI Min, CHEN Ru-chao. Problems and Analysis of the Legal Aid System in Forensic Appraisal [J]. Chinese Journal of Forensic Sciences, 2011, 56(3): 14-20.
[10]	WANG Yue(Medical Ethic and Law Center of Medical Humanities Academy;Peking University;Beijing 00;China). Discussion on Medical Malpractice Liability [J]. , 2010, 0(02): 34-37.
[11]	WANG Cong-hui(Forensic Science Centre;Ministry of Public Security;Beijing 000;China). Thoughts about the Standard for Forensic Examination of Questioned Document Materials [J]. , 2009, 0(03): 43-45.
[12]	CHEN Chun-rong (East China University of Political Science and Law;Shanghai 000;China). The Application of Independence to the Risk Control in Forensic Accounting Appraisal [J]. , 2009, 0(01): 50-53.
[13]	YU You-da;WANG Ye-ke (. Zhejiang Weining Forensic Accounting Office;Hangzhou 00;China;. Zhejiang Sci-Tech University;Hangzhou 00;China). Share Transfer of Defective Investment A Forensic Accounting Appraisal [J]. , 2009, 0(01): 47-49.
[14]	CHEN Xu-dong (Accounting Institute of Yunnan University of Finance and Economics;Kunming 0;China). Some Pressing Problems in Current Forensic Accounting Appraisal Practice [J]. , 2009, 0(01): 44-46.
[15]	YANG Wei-zhong (People's Procuratorate of Yangpu District;Shanghai 0000;China). Forensic Accounting Does Not Equal Forensic Accounting Appraisal Several Misled Concepts in the Proof of Accounting Facts Related to Cases [J]. , 2009, 0(01): 37-39.

Some Thoughts on Eliminating Multiple and Repeated Appraisals —Discussion on Regulating Forensic Accounting from Two Expert Opinions

消除多头重复鉴定的一些设想 ——从两份鉴定意见谈司法会计鉴定的规范问题

PDF

Knowledge

Abstract

Cite this article

share this article

References

Related Articles 15

Recommended Articles

Metrics