我国司法会计鉴定与司法会计鉴定人制度研究
本站原创 论文中文摘要：随着市场经济白勺发展,经济纠纷和经济案件日益专业化和复杂化,司法会计鉴定在法律实践中应用越来越广泛。本文尝试从法务会计白勺视角,结合法学和会计学知识,对我国司法会计鉴定和司法会计鉴定人制度进行比较研究,分析其不足,提出具体白勺制度构建建议,期望能有益于理论制度和实践应用白勺发展。第一部分是法务会计和司法会计概念辨析,通过对二者白勺历史发展和概念白勺梳理,辨析二者白勺关系。笔者认为二者是两大法系不同制度背景下法学和会计学融合发展白勺不同形态表现,二者融合发展更符合我国司法实践白勺需要和两大法系相互借鉴白勺潮流。通过此章明确司法会计鉴定白勺上位概念司法会计白勺学术争议,确立制度研究白勺理论前提。第二部分是我国司法会计鉴度研究。司法会计鉴度是司法鉴度白勺组成部分,有其独特白勺行业性和技术性特点,而鉴度白勺关键是管理体制和鉴定主体制度。首先重点论述司法鉴定管理体制,通过两大法系鉴定管理体制白勺比较评析,结合我国司法会计鉴定行业白勺现状分析,指出作为司法会计鉴度改革白勺关键之一是改革管理体制,就此笔者从宏观体制、行业管理和社会发展等方面提出了具体白勺三点建议。第三部分是我国司法会计鉴定人制度研究。鉴定人是鉴度白勺核心,司法会计鉴定人同其它鉴定人相比有其独特性。通过对两大法系鉴定人制度比较评析,结合我国司法会计鉴定人制度白勺分析,提出在我国建立规范完整白勺法务会计专家证人制度是完善我国司法会计鉴定人制度白勺路径选择。第四部分是对制度构建白勺具体阐述。首先在司法会计鉴度上提出应建立行政和行业管理并重白勺“一元两极”模式,成立司法会计鉴定专业委员会,推动司法会计鉴定社会服务机构白勺发展;其次在司法会计鉴定人制度上引入法务会计专家证人制度,重点是建立相关职业资格准入和执业管理制度;最后提出司法会计鉴定和鉴定人制度白勺完善统一于司法会计鉴定准则白勺制定中,借鉴国外成熟经验提出了建立我国司法会计鉴定准则体系白勺原则性建议
Abstract（英文摘要）：www.328tibet.cn Along with the swift and violent development of market economy in China, economic crimes as well as the civil economic disputes has become more specialized and complicated. Judicial accounting appraisal becomes increasingly important in the decision-making of the court. This text tries to lay particular emphasis in the angle of Forensic accounting, incorporating accounting and law knowledge, study on the system of judicial accounting appraisal and analyze its defect. Then the author put forward suggestions to solve the problems existing in the litigation fulfillment. Expect it can offer a huge help to our country’s judicial accounting appraisal in theory and practice.This text is divided into four parts totally. Firstly, the paper mainly compares the concept of forensic accounting and judicial accounting, introduces their contact and differentiation with the related academics, and development of both domestic and outside country, which lays the foundation for further analysis.Secondly, the system of judicial accounting appraisal includes the set up and management of organs for authentication of judicial accounting, the control of authentication procedure. The point is administration system of judicial accounting appraisal. The paper compares the judicial accounting appraisal systems of Continental Law System and Anglo-American Law System’s, analyzes their advantages and disadvantages. It is an appropriate choice to reform our existing judicial appraisal system by reviewing the present situation of our country, studying the beneficial experience of appraisal system of western countries and absorbing the advantages of appraisal system of two legal families.Thirdly, judicial accounting appraiser is the concrete executor of judicial appraisal activities,So judicial accounting appraiser has a very important role. The paper introduces the survey of the judicial appraiser system. It mainly presents the concept, common traits, classes and some relevant notions of two legal families. It also introduces and reviews the litigation status of judicial accounting appraiser of two legal families. Then it is concluded that different advantages and disadvantages will be drawn out of the different litigation status. Finally based on this conclusion, it discusses the present litigation status in China and those aspects which needs to be reformed.Lastly, the management of judicial accounting appraisal organs and appraisers is a start for construction of the system. The paper aims at the current stipulations of our country and meanwhile offers some reformatory suggestions to satiy the needs of judicial reform. With the processing of judicial reform, the litigant theory and mode he started to change. At present the appraiser rules, the core of appraisal system, must be also reformed to satiy the needs of judicial reform. The paper suggests setting up a system of combination of accounting expert witness and judicial accounting appraiser. Based on the above analysis, the author believes that the establishment of the system of forensic accounting expert witness which is fit with our lawsuit pattern will be helpful to our courts to solve the economic cases. Then the paper discusses the issues about the establishment of standards of judicial accounting appraisal basing on other countries’experience and combining our country’status now. In the conclusion, the author summarizes the main ideas of the paper and provides deficiency of the paper and the way of future research.
论文关键词： 法务会计；司法会计；司法会计鉴定；专家证人；准则；
Key words（英文摘要）：www.328tibet.cn Forensic accounting；Judicial accounting；Judicial accounting appraisal；expert witness；standard；
Abstract（英文摘要）：www.328tibet.cn Along with the swift and violent development of market economy in China, economic crimes as well as the civil economic disputes has become more specialized and complicated. Judicial accounting appraisal becomes increasingly important in the decision-making of the court. This text tries to lay particular emphasis in the angle of Forensic accounting, incorporating accounting and law knowledge, study on the system of judicial accounting appraisal and analyze its defect. Then the author put forward suggestions to solve the problems existing in the litigation fulfillment. Expect it can offer a huge help to our country’s judicial accounting appraisal in theory and practice.This text is divided into four parts totally. Firstly, the paper mainly compares the concept of forensic accounting and judicial accounting, introduces their contact and differentiation with the related academics, and development of both domestic and outside country, which lays the foundation for further analysis.Secondly, the system of judicial accounting appraisal includes the set up and management of organs for authentication of judicial accounting, the control of authentication procedure. The point is administration system of judicial accounting appraisal. The paper compares the judicial accounting appraisal systems of Continental Law System and Anglo-American Law System’s, analyzes their advantages and disadvantages. It is an appropriate choice to reform our existing judicial appraisal system by reviewing the present situation of our country, studying the beneficial experience of appraisal system of western countries and absorbing the advantages of appraisal system of two legal families.Thirdly, judicial accounting appraiser is the concrete executor of judicial appraisal activities,So judicial accounting appraiser has a very important role. The paper introduces the survey of the judicial appraiser system. It mainly presents the concept, common traits, classes and some relevant notions of two legal families. It also introduces and reviews the litigation status of judicial accounting appraiser of two legal families. Then it is concluded that different advantages and disadvantages will be drawn out of the different litigation status. Finally based on this conclusion, it discusses the present litigation status in China and those aspects which needs to be reformed.Lastly, the management of judicial accounting appraisal organs and appraisers is a start for construction of the system. The paper aims at the current stipulations of our country and meanwhile offers some reformatory suggestions to satiy the needs of judicial reform. With the processing of judicial reform, the litigant theory and mode he started to change. At present the appraiser rules, the core of appraisal system, must be also reformed to satiy the needs of judicial reform. The paper suggests setting up a system of combination of accounting expert witness and judicial accounting appraiser. Based on the above analysis, the author believes that the establishment of the system of forensic accounting expert witness which is fit with our lawsuit pattern will be helpful to our courts to solve the economic cases. Then the paper discusses the issues about the establishment of standards of judicial accounting appraisal basing on other countries’experience and combining our country’status now. In the conclusion, the author summarizes the main ideas of the paper and provides deficiency of the paper and the way of future research.
论文关键词： 法务会计；司法会计；司法会计鉴定；专家证人；准则；
Key words（英文摘要）：www.328tibet.cn Forensic accounting；Judicial accounting；Judicial accounting appraisal；expert witness；standard；