司法会计不等于司法会计鉴定——暨谈涉案会计事实证明中的几个误区

发布时间：2018-04-26 18:47

本文选题：司法会计 + 司法会计鉴定　；参考：《中国司法鉴定》2009年01期

【摘要】：目前,涉案会计事实证明中存在着几个认识上的误区。诸如"司法会计就是司法会计鉴定","司法会计鉴定的主要功能是发现涉案会计事实","司法会计鉴定对象载体是财务会计资料","只要是涉案会计事实的证明活动就是司法会计鉴定"和"司法会计鉴定越客观越好,应该看到什么说什么",等等。这些认识不利于合理发挥各种涉案会计事实专业证明手段的作用,削弱了这些专业证明手段的证明力,影响了诉讼效率。
[Abstract]:At present, there are several misunderstandings in the proof of accounting facts involved in the case. For example, "Forensic Accounting is Forensic Accounting Appraisal", "the main function of Forensic Accounting Appraisal is to discover accounting facts involved", "Forensic Accounting Identification object Carrier is Financial Accounting Information", "as long as it is the proof of accounting facts involved," "Forensic accounting expertise" and "forensic accounting expertise" the more objective the better, You should see what you say, "wait." These understandings are not conducive to the rational play of the role of various professional means of certification of accounting facts involved in the case, weaken the proving power of these professional means of proof, and affect the efficiency of litigation.
【作者单位】：上海市杨浦区人民检察院;
【分类号】：D918.95

【相似文献】