司法会计鉴定对象的特性及其内容体系

发布时间：2018-09-09 17:53

【摘要】：多年来,鉴定对象内涵不清、构成不明,严重制约了司法会计鉴定理论的发展和鉴定实践业务的规范。鉴于司法会计鉴定具有多学科属性,从会计学、法学、鉴定学等多学科视角开展研究,进一步明确了司法会计鉴定的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。涉案财务事实的鉴定内容包括:涉案财务活动的存在性、真实性,涉案域,涉案资金的流动方式、流动轨迹及其与涉案财产流转的符合性,涉案资金发生额及相关利益者资金变动额等。涉案会计核算事实的鉴定内容包括:会计行为主体的合规性,会计行为的真实性、正确性及合规合法性,会计行为的涉案域,涉案手段及相关主体权益的变动额等。
[Abstract]:For many years, the connotation of appraisal object is unclear and the constitution is unclear, which seriously restricts the development of forensic accounting appraisal theory and the criterion of appraisal practice. In view of the multi-disciplinary nature of forensic accounting identification, the research is carried out from the perspectives of accounting, law, appraisal and so on, which further clarifies that the object of forensic accounting identification is the facts of financial accounting involved in the case that need to be verified and can be identified. It is composed of financial facts and accounting facts. The appraisal contents of the financial facts involved include: the existence, authenticity, domain of the financial activities involved, the flow mode of the funds involved, the track of the flow and its conformity with the circulation of the property involved, The amount of funds involved in the case and the amount of changes in the funds of the relevant stakeholders, etc. The appraisal content of the accounting facts involved includes: the compliance of the accounting behavior subject, the authenticity, correctness and legality of the accounting behavior, the domain of the accounting behavior involved, the means involved in the case and the change amount of the rights and interests of the relevant subject.
【作者单位】：中央司法警官学院信息管理系;
【分类号】：D918.95

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