司法会计鉴定结论质证方法探讨
发布时间:2019-03-05 16:51
【摘要】:司法会计鉴定结论同所有鉴定结论一样,并不具备天然的"权威性",其证明力如何,须经法院审查和当事人的互相质证,这是一种正当的程序保障,有助于体现诉讼的公正性。本文从技术操作层面分析探讨了司法会计鉴定结论质证的方法。
[Abstract]:Judicial accounting expert conclusion, like all appraisal conclusions, does not possess natural "authority", and its probative power is subject to examination by the court and mutual cross-examination by the parties, which is a kind of due process guarantee. It helps to embody the fairness of the lawsuit. This paper analyzes and discusses the method of forensic accounting conclusion cross-examination from the aspect of technical operation.
【作者单位】: 四川恒中司法鉴定所;
【分类号】:D918.95
[Abstract]:Judicial accounting expert conclusion, like all appraisal conclusions, does not possess natural "authority", and its probative power is subject to examination by the court and mutual cross-examination by the parties, which is a kind of due process guarantee. It helps to embody the fairness of the lawsuit. This paper analyzes and discusses the method of forensic accounting conclusion cross-examination from the aspect of technical operation.
【作者单位】: 四川恒中司法鉴定所;
【分类号】:D918.95
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