Abstract: Fraud appraisal has long been a key target for crackdown in the field of judicial appraisal. Relevant authorities have been actively improving the accountability system for it through legislation, aiming to enhance the quality and credibility of forensic science by strengthening the supervision of forensic appraisal practice. It is unequivocal that holding one accountable for a fraud appraisal must be predicated on its proper assessment. However, at present, the lack of scientific and objective rules for such assessment across regional functional departments has made the characterization of fraud appraisal and the subsequent imposition of liability challenging in judicial practice. Based on the characteristics of fraud appraisal assessment, including the authority of the assessing body, the independence of the process, the complexity of content, the limitation in form, the clarity of the outcome, and the quasi-finality of the conclusion, a tiered assessment framework is constructed from the perspectives of the subject, process, and outcome of the fraud appraisal, involving sequential evaluation of: (1) whether the appraisal opinion is erroneous; (2) whether the conduct violated forensic appraisal standards; and (3) whether the appraiser acted with subjective intent. This approach aims to address the current operational inefficiencies and ineffectiveness of the assessment mechanism, thereby ensuring the functional role of the accountability system for fraud appraisal.

Key words: fraud appraisal, erroneous appraisal, element evaluation, rule construction

摘要： 虚假鉴定一直是司法鉴定领域重点打击的鉴定乱象，对此相关部门积极通过立法完善虚假鉴定责任追究制度，旨在加强司法鉴定执业监督力度以提升司法鉴定质量与公信力。然毋庸置疑的是，虚假鉴定责任追究必须以虚假鉴定的评定为前提，但目前各地职能部门尚未建立科学客观的虚假鉴定评定规则，以致司法实践中对虚假鉴定的行为定性乃至责任追究步履维艰。根据虚假鉴定评定的主体权威性、环境独立性、内容复杂性、形式局限性、结果明确性和结论准终局性的特点，从虚假鉴定的主体、过程、结果等构成要素角度，构建出“鉴定意见是否错误”“行为是否违反鉴定标准”“鉴定人是否主观故意”等逐级递进式虚假鉴定评定规则，以解决当下虚假鉴定评定机制运行不畅、实效不佳等问题，保障虚假鉴定责任追究制度发挥功能性作用。

关键词: 假鉴定, 错误鉴定, 要素评价, 规则构建