司法会计鉴定对象及其与会计对象的辨析

发布时间：2018-07-01 08:47

本文选题：司法会计鉴定对象 + 特性　；参考：《会计之友》2017年07期

【摘要】：多年来,无论理论界还是司法会计鉴定实践中,对司法会计鉴定对象认识不统一,有的将其与会计核算对象混淆,认为司法会计鉴定对象就是会计六要素。认识的争议及误区,不仅制约着司法会计鉴定理论的发展,而且影响实践中司法会计鉴定内容的规范性和鉴定结论的正确性。剖析不同学术观点,提出司法会计鉴定对象是有待证需求且可鉴定的涉案财务会计事实,由涉案财务事实和涉案会计核算事实构成,具有对应特定案件、可涉及多会计主体等特性。与会计对象在定义、形成规律、产生目的、物质载体、对应主题、对象属性、可知及真假性、涉及的会计核算主体及数量、涉及会计期间、使用的货币计量、会计政策域等以及要素构成原理、要素构成具体内容等方面进行了多维比较,辨析出二者的本质区别。
[Abstract]:Over the years, no matter in theory or in the practice of forensic accounting identification, the understanding of forensic accounting identification object is not uniform, some people confuse it with accounting object, and think that forensic accounting identification object is the six elements of accounting. The dispute and misunderstanding not only restrict the development of forensic accounting identification theory, but also affect the standardization of forensic accounting identification content and the correctness of appraisal conclusion in practice. By analyzing different academic viewpoints, it is pointed out that the object of forensic accounting identification is the financial accounting facts involved in the case, which have the need to be verified and can be identified, which are composed of the financial facts involved in the case and the accounting facts involved in the case, and have the corresponding specific cases. May involve many accounting main body and so on characteristic. And accounting objects in the definition, formation law, purpose of production, material carrier, corresponding theme, object attributes, knowable and false nature, accounting subject and quantity involved, monetary measurement used during accounting period, The domain of accounting policy, the principle of elements composition and the concrete content of elements are compared, and the essential difference between them is analyzed.
【作者单位】：中央司法警官学院信息管理系;河北农业大学商学院;
【分类号】：D918.95

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