我国司法会计鉴定与司法会计鉴定人制度研究
发布时间：2018-09-05 09:22
【摘要】： 随着市场经济的发展,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的视角,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,提出具体的制度构建建议,期望能有益于理论制度和实践应用的发展。 第一部分是法务会计和司法会计概念辨析,通过对二者的历史发展和概念的梳理,辨析二者的关系。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的不同形态表现,二者融合发展更符合我国司法实践的需要和两大法系相互借鉴的潮流。通过此章明确司法会计鉴定的上位概念司法会计的学术争议,确立制度研究的理论前提。 第二部分是我国司法会计鉴定制度研究。司法会计鉴定制度是司法鉴定制度的组成部分,有其独特的行业性和技术性特点,而鉴定制度的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的比较评析,结合我国司法会计鉴定行业的现状分析,指出作为司法会计鉴定制度改革的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的三点建议。 第三部分是我国司法会计鉴定人制度研究。鉴定人是鉴定制度的核心,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的分析,提出在我国建立规范完整的法务会计专家证人制度是完善我国司法会计鉴定人制度的路径选择。 第四部分是对制度构建的具体阐述。首先在司法会计鉴定制度上提出应建立行政和行业管理并重的“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中介服务机构的发展;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的完善统一于司法会计鉴定准则的制定中,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的原则性建议。
[Abstract]:With the development of market economy, economic disputes and economic cases are becoming more and more specialized and complicated. Forensic accounting expertise is more and more widely used in legal practice. In this paper, from the perspective of forensic accounting, combined with the knowledge of law and accounting, the author makes a comparative study on the system of forensic accounting identification and forensic accounting appraiser in China, analyzes its shortcomings, and puts forward some specific suggestions for the construction of the system. It is expected to be beneficial to the development of theoretical system and practical application. The first part is the analysis of the concepts of forensic accounting and judicial accounting. The author thinks that the two are different forms of the development of the fusion of law and accounting under the background of different systems of the two legal systems, and the development of the integration of the two is more in line with the needs of judicial practice in our country and the trend of mutual reference between the two legal systems. This chapter clarifies the academic dispute of the upper concept of judicial accounting, and establishes the theoretical premise of system research. The second part is our country forensic accounting appraisal system research. Forensic accounting identification system is a part of judicial identification system, which has its unique characteristics of industry and technology, and the key of appraisal system is management system and appraisal subject system. First of all, it focuses on the management system of judicial identification, through the comparative analysis of the two legal systems, combined with the analysis of the current situation of forensic accounting identification industry in China. It is pointed out that one of the key points in the reform of forensic accounting appraisal system is to reform the management system. In this paper, the author puts forward three specific suggestions from the aspects of macro system, industry management and social development. The third part is the research of forensic accounting appraiser system in China. The appraiser is the core of the appraisal system, and the forensic accounting appraiser has its own uniqueness compared with the other connoisseurs. Based on the comparative analysis of the expert witness system in the two legal systems and the analysis of the forensic accounting expert system in our country, this paper puts forward that establishing a standardized and complete forensic accounting expert witness system in China is the path choice to perfect the forensic accounting expert system in our country. The fourth part is the concrete elaboration to the system construction. First of all, on the system of forensic accounting identification, the author puts forward the "one dollar and two poles" mode, which should pay equal attention to administration and industry management, and sets up professional committee of forensic accounting identification to promote the development of social intermediary service organization of forensic accounting appraisal. Secondly, the forensic accounting expert witness system is introduced into the forensic accounting expert system, with the emphasis on the establishment of relevant professional qualification admission and practice management system. Finally, the author puts forward that the perfection of the system of forensic accounting identification and expert judge should be unified in the formulation of the standards of forensic accounting identification, and puts forward the principled suggestions for establishing the system of judicial accounting identification standards of our country for reference to the mature experience of foreign countries.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D918.95
本文编号：2223858
[Abstract]:With the development of market economy, economic disputes and economic cases are becoming more and more specialized and complicated. Forensic accounting expertise is more and more widely used in legal practice. In this paper, from the perspective of forensic accounting, combined with the knowledge of law and accounting, the author makes a comparative study on the system of forensic accounting identification and forensic accounting appraiser in China, analyzes its shortcomings, and puts forward some specific suggestions for the construction of the system. It is expected to be beneficial to the development of theoretical system and practical application. The first part is the analysis of the concepts of forensic accounting and judicial accounting. The author thinks that the two are different forms of the development of the fusion of law and accounting under the background of different systems of the two legal systems, and the development of the integration of the two is more in line with the needs of judicial practice in our country and the trend of mutual reference between the two legal systems. This chapter clarifies the academic dispute of the upper concept of judicial accounting, and establishes the theoretical premise of system research. The second part is our country forensic accounting appraisal system research. Forensic accounting identification system is a part of judicial identification system, which has its unique characteristics of industry and technology, and the key of appraisal system is management system and appraisal subject system. First of all, it focuses on the management system of judicial identification, through the comparative analysis of the two legal systems, combined with the analysis of the current situation of forensic accounting identification industry in China. It is pointed out that one of the key points in the reform of forensic accounting appraisal system is to reform the management system. In this paper, the author puts forward three specific suggestions from the aspects of macro system, industry management and social development. The third part is the research of forensic accounting appraiser system in China. The appraiser is the core of the appraisal system, and the forensic accounting appraiser has its own uniqueness compared with the other connoisseurs. Based on the comparative analysis of the expert witness system in the two legal systems and the analysis of the forensic accounting expert system in our country, this paper puts forward that establishing a standardized and complete forensic accounting expert witness system in China is the path choice to perfect the forensic accounting expert system in our country. The fourth part is the concrete elaboration to the system construction. First of all, on the system of forensic accounting identification, the author puts forward the "one dollar and two poles" mode, which should pay equal attention to administration and industry management, and sets up professional committee of forensic accounting identification to promote the development of social intermediary service organization of forensic accounting appraisal. Secondly, the forensic accounting expert witness system is introduced into the forensic accounting expert system, with the emphasis on the establishment of relevant professional qualification admission and practice management system. Finally, the author puts forward that the perfection of the system of forensic accounting identification and expert judge should be unified in the formulation of the standards of forensic accounting identification, and puts forward the principled suggestions for establishing the system of judicial accounting identification standards of our country for reference to the mature experience of foreign countries.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D918.95
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