司法会计鉴定相关问题研究

发布时间：2018-04-25 09:42

本文选题：司法会计 + 司法会计鉴定　；参考：《天津大学》2008年硕士论文

【摘要】： 司法会计作为一种新兴的取证技术和鉴定手段,正是为了适应市场经济条件,有力打击危害国家经济秩序、政府行政秩序的经济犯罪、职务犯罪应运而生。司法会计作为连接我国两大中介平台——注册会计师和律师的桥梁和纽带,得到充分重视并蓬勃发展起来。首先介绍了现阶段主要理论观点和技术,并分别加以评价。分析得出理论上可将司法会计分为司法会计审查、司法会计检查、司法会计鉴定三类,称为“三元论”。随后阐述了司法会计鉴定的定义、特征、原则、任务、管辖主体以及范围。接下来指出唯物辩证法是司法会计鉴定的理论基础,同一认定理论是司法会计鉴定的一般基础理论。并且进一步指出概率分析应用于司法会计鉴定同一认定结论可靠性检验的必要性,且重点研究了司法会计鉴定风险一般社会环境因素模糊聚类分析和不确定性结论的测定。在理论研究基础上,对司法会计鉴定程序及方法做出陈述,并通过具体案例的分析详解了六类鉴定技术方法。然而司法会计鉴定结论所依据的是财务资料,所反映的是案件涉及的财务事实特别是案件资金的运动规律,而超出这一部分的其它案件事实,在司法会计鉴定结论中是不能反映的,要求司法会计行为人不允许表达主观心理状态也不能对司法机关表达建设性意见。最后,提出规范司法会计鉴定工作,提高司法会计鉴定报告质量的合理化建议。
[Abstract]:Judicial accounting as a new forensic technology and identification means is to adapt to the conditions of the market economy to combat against the national economic order the government administrative order of the economic crime the emergence of job-related crimes. Judicial accounting, as a bridge and link between certified public accountants and lawyers, has been paid full attention to and developed vigorously. Firstly, it introduces the main theory and technology at present, and evaluates them respectively. In theory, judicial accounting can be divided into three categories: judicial accounting review, judicial accounting inspection and judicial accounting identification, which are called "ternary theory". Then the definition, characteristics, principles, tasks, subject and scope of forensic accounting identification are expounded. Secondly, it points out that materialist dialectics is the theoretical basis of forensic accounting identification, while the same identification theory is the general basic theory of forensic accounting identification. Furthermore, it points out the necessity of applying probabilistic analysis to the reliability test of the same conclusion of forensic accounting identification, and focuses on the fuzzy cluster analysis of general social environmental factors of forensic accounting identification and the determination of uncertain conclusions. On the basis of theoretical research, this paper makes a statement on the procedure and method of forensic accounting identification, and explains six kinds of identification techniques through the analysis of specific cases. However, the conclusion of forensic accounting is based on financial information, which reflects the financial facts involved in the case, especially the law of movement of the case funds, while the other facts of the case that exceed this part of the case, It can not be reflected in the conclusion of forensic accounting identification, and the legal accounting actor is required not to express his subjective psychological state or to express constructive opinions to the judicial organ. Finally, the paper puts forward some reasonable suggestions on standardizing the work of forensic accounting identification and improving the quality of forensic accounting identification report.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D918.95

【参考文献】