【摘要】： 司法會計在刑事訴訟的偵查、審查公訴和審判三個階段的運用為案件性質(zhì)的確認以及刑事責任的劃分提供了技術保障。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上的專門性支持,對確保收集固定財務事實證據(jù)過程的獨立、客觀、公正和科學,以及維護司法公正具有重要意義。本文就司法會計的概念、與相關概念的比較及其理論基礎作以多方面的剖析,并結合我國的刑事司法的現(xiàn)狀和相關司法制度的改革方向,闡述了司法會計在刑事訴訟程序中的功能以及運用規(guī)則。在理論探討和實證分析的基礎上,探討我國如何科學的借鑒國外相關制度中的合理內(nèi)核,從而建立起符合我國國情的司法會計制度。
[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.
【學位授予單位】：上海交通大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：D918.95

【引證文獻】

相關碩士學位論文 前1條

1 宋潔;會計證據(jù)在職務犯罪案件中的法律適用[D];大連海事大學;2012年

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本文編號：2131371