我国刑事司法会计鉴定制度研究

发布时间：2018-02-28 03:14

本文关键词： 司法会计鉴定制度制度完善　出处：《苏州大学》2008年硕士论文　论文类型：学位论文

【摘要】： 随着我国诉讼科学化进程的不断加快和司法会计鉴定理论研究水平的提高,在法律诉讼中,司法会计鉴定活动越来越频繁。司法会计鉴定制度是司法鉴定制度的重要组成部分,是刑事诉讼中的一个重要环节。然而多年来,司法会计鉴定制度的弊端,严重影响了司法会计鉴定的科学性、客观性和中立性。如何完善司法会计鉴定制度,越来越受到理论界和实务界的关注。本文研究的目的就是要找出完善我国司法会计鉴定制度的方法,使其适合中国实际,并具有可操作性。笔者先是对与司法会计鉴定相关的概念进行辨析、对相关理论进行分析,比较研究两大法系司法会计鉴定制度,然后对司法会计鉴定制度有关鉴定人制度、技术标准和质证制度进行初步探讨,对完善我国司法鉴定制度提出一些建议。
[Abstract]:With the speeding up of the process of scientific litigation in our country and the improvement of the research level of judicial accounting identification theory, the judicial accounting identification activities are becoming more and more frequent in the legal proceedings. The judicial accounting identification system is an important part of the judicial identification system. It is an important link in criminal procedure. However, over the years, the malpractice of judicial accounting identification system has seriously affected the scientific nature, objectivity and neutrality of judicial accounting appraisal. More and more attention has been paid by the theoretical and practical circles. The purpose of this paper is to find out how to perfect the system of forensic accounting identification in China, to make it suitable for China's reality, and to be operable. Firstly, the author discriminates and analyzes the concepts related to forensic accounting identification. By analyzing the relevant theories, comparing and studying the forensic accounting identification system of two legal systems, and then making a preliminary discussion on the forensic identification system, the technical standard and the cross-examination system of the forensic accounting appraisal system, Some suggestions are put forward to perfect the system of judicial expertise in China.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D918.95

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