检察机关司法会计鉴定问题研究

发布时间：2018-04-02 17:40

本文选题：司法会计　切入点：鉴定　出处：《山东大学》2014年硕士论文

【摘要】：近年来,伴随着职务犯罪案件侦查难度的逐步加大,检察机关司法会计发挥着越来越重要的职能作用,对司法会计鉴定技术标准的研究也被提上重要议事日程。但目前,对这一技术标准的研究进展较为缓慢,主要体现在研究思路不统一,分类标准不一致等方面,并因此形成了不同的研究观点。不仅是在高校理论界和司法实践工作者之间意见不够统一,即使在检察机关内部也尚未达成共识。笔者根据多年的司法会计工作实践,试图从指导实践的研究角度出发,对检察机关司法会计鉴定所能解决的涉案财务会计问题进行归纳和梳理,并逐类提出鉴定思路或操作方案,从而为司法会计鉴定技术标准的制定,提供新的研究思路或基础素材。除引言和结束语外,本文共分为九个部分：第一部分,介绍检察机关司法会计鉴定问题的研究思路,即从案件侦查工作角度出发和从司法鉴定工作角度出发,并阐述了两种思路的产生基础和关键主张。第二部分,介绍目前较为流行的几种鉴定问题分类观点及其优缺点。第三部分,介绍笔者关于鉴定问题分类的观点,结合实践中办案中的涉案问题归纳出六大类司法会计鉴定问题：即资金流向类鉴定问题、额度查验类鉴定问题、损益类鉴定问题、资本(账户)结构类鉴定问题、会计计量确认、账务处理、报告列示错误类鉴定问题和会计政策适用类鉴定问题。第四部分,介绍资金流向类鉴定问题,区分为完整型资金流、断裂型资金流和其他形式资金流,结合案例逐一分析并提出鉴定思路或操作方案。第五部分,介绍额度查验类鉴定问题,并将其区分为期间总额汇集类、时点额度查验类和收支数额核对类,逐一结合案例进行分析研究。第六部分,介绍损益类鉴定问题,主要分为证券盈亏类、国有资金经营损益类、合法收入产生孳息类进行研究。第七部分,介绍资本(账户)结构类鉴定问题,用实战案例说明注册资本金构成类和项目资本金构成类鉴定问题的解决方案。第八部分,介绍会计计量确认、账务处理、报告列示错误类鉴定问题,区分为原始凭证错误类、记账凭证错误类、账簿登记错误类和报表编制错误类,逐一举例说明。第九部分,介绍会计政策适用类鉴定问题,通过举例说明这一问题的鉴定难点和发展趋势。同时,对于未来实践中可能遇到的司法会计鉴定问题,留出空间和余地。撰写本文,笔者力求将财务会计专业知识和法律知识进行有机结合,对检察机关诉讼实践中涉及的司法会计鉴定问题进行归纳总结,因此,文中引用了大量实战案例来针对各个类别进行分析和梳理。但是囿于所学,文章鄙陋浅薄,部分观点和思路有待商榷。旨在为司法会计行业同仁提供些许帮助,为司法会计行业发展贡献绵薄之力。
[Abstract]:In recent years, with the gradual increase in the difficulty of investigation of job-related crimes, judicial accounting of procuratorial organs is playing a more and more important role, and the research on the technical standards of forensic accounting has also been put on an important agenda.But at present, the research progress of this technical standard is relatively slow, mainly reflected in the research idea is not uniform, the classification standard is not consistent and so on, and therefore has formed the different research point of view.Not only is there not a unity of opinion between the academic circles and judicial practitioners in colleges and universities, but there is still no consensus within the procuratorial organs.Based on the practice of judicial accounting for many years, the author tries to sum up and sort out the financial accounting problems that can be solved by judicial accounting identification of procuratorial organs from the perspective of guiding practice.Then, the author puts forward the identification idea or operation plan by category, thus providing new research ideas or basic materials for the establishment of the technical standard of forensic accounting identification.In addition to the introduction and concluding remarks, this paper is divided into nine parts:In the first part, the author introduces the research ideas of judicial accounting identification in procuratorial organs, that is, from the angle of case investigation and judicial expertise, and expounds the basis and key ideas of the two ideas.In the second part, the author introduces several popular classification views of identification problems and their advantages and disadvantages.In the third part, the author introduces the author's viewpoint on the classification of identification problems, and sums up six kinds of forensic accounting identification problems in combination with the problems involved in handling cases in practice: that is, the problem of capital flow and the identification of quota.Profit and loss class identification, capital (account) structure class identification, accounting measurement recognition, accounting processing, reporting error class identification problem and accounting policy application class identification problem.The fourth part introduces the problem of capital flow identification, which is divided into complete capital flow, fracture capital flow and other forms of capital flow.In the fifth part, the problem of quota identification is introduced, and it is divided into three categories: total amount of period, checking of quota and amount of income and expenditure, and it is analyzed and studied one by one in combination with cases.The sixth part introduces the problem of identification of profit and loss, mainly divided into profit and loss of securities, profit and loss of state-owned fund, and legal income.The seventh part introduces the problem of capital (account) structural class identification, and illustrates the solutions to the problem of registered capital composition class and project capital composition class identification by practical cases.The eighth part, introduces the accounting measurement confirmation, the account affairs processing, the report shows the error class appraisal question, divides into the original voucher error class, the bookkeeping voucher error class, the account book registration error class and the statement compilation mistake class, one by one examples explains.In the ninth part, the author introduces the problem of the identification of the applicable accounting policy, and illustrates the difficulty and the developing trend of the problem by way of examples.At the same time, for the future practice of forensic accounting identification problems, leave room and room.In writing this article, the author tries to combine the professional knowledge of financial accounting with the knowledge of law, and sums up the problems of judicial accounting identification involved in the practice of litigation of procuratorial organs.In this paper, a large number of actual combat cases are cited to analyze and comb the various categories.However, limited by learning, the article humble shallow, some views and ideas to be discussed.The purpose of this paper is to provide some help for the judicial accounting profession and to contribute to the development of the judicial accounting profession.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D918.95;D926.3

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