破产案件司法会计鉴定需规范
发布时间：2018-12-18 10:07
【摘要】：新破产法由于立法的完善和国际趋同程度的加强,凸显了司法会计鉴定的技术性特征,这既是对现实司法会计鉴定技术能力的挑战和考验,也是提升我国司法会计鉴定标准和水平的契机,需要分析破产案件在不同程序中对司法会计鉴定的操作路径,完善司法会计鉴定工作,保障新破产法顺利实施。
[Abstract]:Due to the perfection of legislation and the strengthening of international convergence, the new bankruptcy law highlights the technical characteristics of forensic accounting identification, which is a challenge and test to the technical ability of forensic accounting identification in reality. It is also an opportunity to improve the standard and level of forensic accounting identification in China. It is necessary to analyze the operation path of judicial accounting identification in different procedures of bankruptcy cases, perfect the judicial accounting identification work, and ensure the smooth implementation of the new bankruptcy law.
【作者单位】： 西南政法大学;
【分类号】：D918.95;D922.291.92
[Abstract]:Due to the perfection of legislation and the strengthening of international convergence, the new bankruptcy law highlights the technical characteristics of forensic accounting identification, which is a challenge and test to the technical ability of forensic accounting identification in reality. It is also an opportunity to improve the standard and level of forensic accounting identification in China. It is necessary to analyze the operation path of judicial accounting identification in different procedures of bankruptcy cases, perfect the judicial accounting identification work, and ensure the smooth implementation of the new bankruptcy law.
【作者单位】： 西南政法大学;
【分类号】：D918.95;D922.291.92
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