發(fā)布時(shí)間：2018-07-16 23:08

【摘要】： 司法會(huì)計(jì)是21世紀(jì)發(fā)展的新領(lǐng)域,是司法鑒定的組成部分之一,是會(huì)計(jì)與法律相結(jié)合產(chǎn)生的一門邊緣學(xué)科。司法會(huì)計(jì)鑒定屬于司法會(huì)計(jì)活動(dòng)的一種,其主要內(nèi)容是司法會(huì)計(jì)鑒定人對(duì)專門性問(wèn)題做出的鑒定意見(jiàn)。司法會(huì)計(jì)鑒定意見(jiàn)指司法會(huì)計(jì)鑒定人針對(duì)司法機(jī)關(guān)提請(qǐng)鑒定的財(cái)務(wù)會(huì)計(jì)問(wèn)題,根據(jù)其對(duì)財(cái)務(wù)會(huì)計(jì)資料及相關(guān)證據(jù)的檢驗(yàn)結(jié)果,進(jìn)行科學(xué)的鑒別、分析和判斷后所得出的結(jié)論性意見(jiàn)。司法會(huì)計(jì)鑒定意見(jiàn)作為法定證據(jù)形式的一種,其并不具有天然的“權(quán)威性”,在民事訴訟中需要在法庭上經(jīng)過(guò)質(zhì)證才能確定其證明力,因此質(zhì)證作為程序正當(dāng)性的重要一環(huán),為保證訴訟的公正性是具有十分重要的作用。由于我國(guó)現(xiàn)行法律對(duì)司法會(huì)計(jì)鑒定意見(jiàn)質(zhì)證方面規(guī)定得不健全,所以在實(shí)踐中對(duì)司法會(huì)計(jì)鑒定意見(jiàn)的質(zhì)證仍然存在著諸多的問(wèn)題,使得司法會(huì)計(jì)鑒定意見(jiàn)的質(zhì)證流于形式,不利于法官對(duì)司法會(huì)計(jì)鑒定意見(jiàn)的認(rèn)證。雖然我國(guó)民事訴訟中質(zhì)證程序處于逐步完善的過(guò)程,但筆者力圖進(jìn)一步從民事訴訟角度分析司法會(huì)計(jì)鑒定意見(jiàn)及其質(zhì)證問(wèn)題,總結(jié)司法會(huì)計(jì)鑒定意見(jiàn)質(zhì)證的現(xiàn)狀及存在的問(wèn)題,并最終得出司法會(huì)計(jì)鑒定意見(jiàn)質(zhì)證的完善與思考。 全文共分三章,共計(jì)38000余字。 第一章是關(guān)于司法會(huì)計(jì)鑒定及司法會(huì)計(jì)鑒定意見(jiàn)的概述,主要介紹了司法會(huì)計(jì)的概念,分析司法會(huì)計(jì)與其相關(guān)概念法務(wù)會(huì)計(jì)及審計(jì)的關(guān)系,指出其在民事訴訟中主要涉及民事糾紛、經(jīng)濟(jì)合同等案件。通過(guò)對(duì)司法會(huì)計(jì)鑒定的分析進(jìn)一步得出司法會(huì)計(jì)鑒定意見(jiàn)的概念和性質(zhì),細(xì)化了司法會(huì)計(jì)鑒定意見(jiàn)的形成過(guò)程及其證據(jù)來(lái)源、證據(jù)屬性,提出司法會(huì)計(jì)鑒定意見(jiàn)不同于其它鑒定意見(jiàn)的特殊性質(zhì),總結(jié)了其證據(jù)來(lái)源主要是財(cái)務(wù)會(huì)計(jì)資料,最后介紹了美國(guó)及澳大利亞關(guān)于法務(wù)會(huì)計(jì)專家證言的規(guī)定及相關(guān)規(guī)定給我國(guó)完善司法會(huì)計(jì)鑒定意見(jiàn)質(zhì)證的啟示。 第二章是關(guān)于民事訴訟中司法會(huì)計(jì)鑒定意見(jiàn)的質(zhì)證問(wèn)題,介紹了民事訴訟中司法會(huì)計(jì)鑒定意見(jiàn)質(zhì)證的主體及遵循原則,認(rèn)清了我國(guó)民事訴訟中司法會(huì)計(jì)鑒定意見(jiàn)質(zhì)證的現(xiàn)狀,提出了在質(zhì)證中鑒定人出庭率低、“專家輔助人”制度未有效實(shí)行及交叉詢問(wèn)制度流于形式、缺乏司法會(huì)計(jì)鑒定的技術(shù)規(guī)范與標(biāo)準(zhǔn)等出現(xiàn)在司法會(huì)計(jì)鑒定意見(jiàn)質(zhì)證中的問(wèn)題。 第三章是關(guān)于我國(guó)民事訴訟中司法會(huì)計(jì)鑒定意見(jiàn)質(zhì)證完善與思考,提出從質(zhì)證內(nèi)容上即形式審查司法會(huì)計(jì)鑒定意見(jiàn)的證據(jù)能力與實(shí)質(zhì)審查司法會(huì)計(jì)鑒定意見(jiàn)的證明力這兩方面的思考及從制度層面上提出完善司法會(huì)計(jì)鑒定人出庭質(zhì)證、庭前司法會(huì)計(jì)鑒定意見(jiàn)的開(kāi)示制度、在質(zhì)證中完善“專家輔助人”制度、庭審質(zhì)證中交叉詢問(wèn)制度展開(kāi)與建立司法會(huì)計(jì)鑒定的技術(shù)規(guī)定與標(biāo)準(zhǔn)、對(duì)司法會(huì)計(jì)鑒定人資格的認(rèn)證這六個(gè)方面的思考。 第二章和第三章為本文的重點(diǎn)及核心,在實(shí)踐中司法會(huì)計(jì)鑒定意見(jiàn)只有通過(guò)嚴(yán)格的質(zhì)證,才可能保證司法會(huì)計(jì)鑒定意見(jiàn)的客觀真實(shí)性,并在庭審中成為法官判案的依據(jù)。
[Abstract]:Judicial accounting is a new field of development in the 21st century . It is one of the components of judicial appraisal . It is a kind of marginal subject which is produced by the combination of accounting and law .


The full text is divided into three chapters , a total of 38000 words .


The first chapter introduces the concept of judicial accounting , analyzes the relationship between judicial accounting and its related concepts , and points out that it mainly involves civil dispute and economic contract .


The second chapter is about the issue of the qualification of judicial accounting in civil litigation , introduces the subject and principle of judicial accounting appraisal opinion in civil litigation , identifies the present situation of judicial accounting appraisal opinion quality certificate in civil litigation , and puts forward the problems in the qualification certificate of judicial accounting in the form of low court rate , ineffective implementation of expert assistant system and cross inquiry system , lack of technical specification and standard of judicial accounting identification .


The third chapter is about the improvement and consideration of judicial accounting appraisal opinions in our country ' s civil litigation , and puts forward the evidence ability of examining the judicial accounting appraisal opinion from the content of the quality certificate and the proof force of the judicial accounting appraisal opinion , and puts forward the system of improving the judicial accounting appraisal opinion by the system level , perfecting the system of expert assistant , the cross inquiry system in the court hearing quality certificate and establishing the technical regulations and standards of the appraisal of judicial accounting , and considering the certification of the qualification of the judicial accountant .


The second chapter and the third chapter are the focus and the core of this paper . In practice , the judicial accounting appraisal opinions can guarantee the objective reality of the judicial accounting appraisal opinion only through the strict quality certificate , and become the basis of the judge ' s case in court hearing .
【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：D918.95

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 楊書(shū)懷;法務(wù)會(huì)計(jì)鑒定采信機(jī)制研究[D];江西財(cái)經(jīng)大學(xué);2011年

相關(guān)碩士學(xué)位論文 前1條

1 蘇婭;民事訴訟意見(jiàn)證據(jù)規(guī)則研究[D];內(nèi)蒙古大學(xué);2011年

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本文編號(hào)：2127973