刑事訴訟視野下的司法會(huì)計(jì)制度研究
發(fā)布時(shí)間：2018-07-18 08:45
【摘要】： 司法會(huì)計(jì)在刑事訴訟的偵查、審查公訴和審判三個(gè)階段的運(yùn)用為案件性質(zhì)的確認(rèn)以及刑事責(zé)任的劃分提供了技術(shù)保障。它為查明案情,甄別真?zhèn)?確定證據(jù),定罪量刑,裁定糾紛、分清是非提供解決技術(shù)上的專門性支持,對(duì)確保收集固定財(cái)務(wù)事實(shí)證據(jù)過(guò)程的獨(dú)立、客觀、公正和科學(xué),以及維護(hù)司法公正具有重要意義。本文就司法會(huì)計(jì)的概念、與相關(guān)概念的比較及其理論基礎(chǔ)作以多方面的剖析,并結(jié)合我國(guó)的刑事司法的現(xiàn)狀和相關(guān)司法制度的改革方向,闡述了司法會(huì)計(jì)在刑事訴訟程序中的功能以及運(yùn)用規(guī)則。在理論探討和實(shí)證分析的基礎(chǔ)上,探討我國(guó)如何科學(xué)的借鑒國(guó)外相關(guān)制度中的合理內(nèi)核,從而建立起符合我國(guó)國(guó)情的司法會(huì)計(jì)制度。
[Abstract]:The application of judicial accounting in the investigation of criminal proceedings, the examination of public prosecution and the trial provides a technical guarantee for the confirmation of the nature of the case and the division of criminal responsibility. It provides technical and specialized support for the resolution of cases, identification of authenticity, determination of evidence, conviction and sentencing, determination of disputes, distinction between right and wrong, as well as ensuring the independence, objectivity, impartiality and science of the process of collecting evidence of fixed financial facts, And the maintenance of judicial justice is of great significance. This paper analyzes the concept of judicial accounting, the comparison between judicial accounting and related concepts and its theoretical basis, and combines the present situation of criminal justice and the reform direction of relevant judicial system in our country. This paper expounds the function and application rules of judicial accounting in criminal procedure. On the basis of theoretical discussion and empirical analysis, this paper discusses how to scientifically draw lessons from the reasonable core of relevant foreign systems, and thus establish a judicial accounting system that is in line with the national conditions of our country.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：D918.95
本文編號(hào)：2131371
[Abstract]:The application of judicial accounting in the investigation of criminal proceedings, the examination of public prosecution and the trial provides a technical guarantee for the confirmation of the nature of the case and the division of criminal responsibility. It provides technical and specialized support for the resolution of cases, identification of authenticity, determination of evidence, conviction and sentencing, determination of disputes, distinction between right and wrong, as well as ensuring the independence, objectivity, impartiality and science of the process of collecting evidence of fixed financial facts, And the maintenance of judicial justice is of great significance. This paper analyzes the concept of judicial accounting, the comparison between judicial accounting and related concepts and its theoretical basis, and combines the present situation of criminal justice and the reform direction of relevant judicial system in our country. This paper expounds the function and application rules of judicial accounting in criminal procedure. On the basis of theoretical discussion and empirical analysis, this paper discusses how to scientifically draw lessons from the reasonable core of relevant foreign systems, and thus establish a judicial accounting system that is in line with the national conditions of our country.
【學(xué)位授予單位】：上海交通大學(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)碩士學(xué)位論文 前1條
1 宋潔;會(huì)計(jì)證據(jù)在職務(wù)犯罪案件中的法律適用[D];大連海事大學(xué);2012年
，本文編號(hào)：2131371
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