论法务会计专家证人制度

发布时间：2018-04-26 14:55

本文选题：专家证人 + 鉴定人　；参考：《中国政法大学》2007年硕士论文

【摘要】： 随着科学技术的巨大进步,人的认识能力也在不断的提高,而依赖于理性思维来进行的审判活动更是与科学技术的进步有着密切的联系。犯罪手段的高科技化与犯罪领域的不断扩展,都使得法庭审判活动越来越依赖于包括鉴定结论在内的科学证据。近几年来,随着我国市场经济的迅猛发展,一切经济活动都在市场规律的调节下由法律进行规制,而经济活动纠纷的解决也不再依赖于行政干预或道德调节,人们更希望能够借助法律的武器来捍卫自己的权利。同时,伴随着我国资本市场开放与快速发展,各种经济交易与活动日趋活跃与复杂,进而也引发了大量的包括财务舞弊、虚假陈述、保险及医疗事故索赔欺诈、侵犯知识产权等类型案件在内的各种经济犯罪与经济纠纷案件的出现。在这些案件的审理中涉及大量的会计、财务与审计学的知识,法官已无法单凭过去所依赖的常识进行判断,借助专家证人来审理案件已进入有益的尝试阶段。具备雄厚的会计学与法学知识,并且有着丰富实践经验的法务会计专家证人是我们面临上述问题时最好的选择。基于上述分析,笔者认为,建立和完善的法务会计专家证人将成为我国建立与诉讼模式相适应的专家证人制度的有益尝试。该制度的建立将有助于我国对当前出现的证券纠纷案件、洗钱、财产舞弊、损失计量案件的审理和判决,帮助法官提高对复杂、多变的经济案件的分析、判断能力,并且可以弥补现行司法鉴定制度之不足,充分保护当事人诉讼权利的行使。本文共分六部分: 第一部分为序言,对本论文的选题背景及理由、国内外研究现状、文章的研究方法、创新点等进行简要概述。第二部分将对专家证人、专家意见、法务会计专家证人等重要概念进行分析,并对法务会计专家证人建立所依赖理论依据进行分析和阐述。第三部分笔者将对英美法系得专家证人制度和大陆法系的鉴定人制度分别进行介绍,对两者的共同点和相异点进行比较,分析它们各自的利弊。第四部分将对我国现行的鉴定制度和专家辅助人制度进行分析论证,指出他们的弊端,在此基础上,结合我国的现实需要和所具备的条件来论证建立和完善法务会计专家证人制度的必要性。第五部分是文章的核心所在,主要阐述了笔者对于完善法务会计专家证人制度的构想,包括对法务会计专家证人制度的主体资格认定、权利义务及职责的规定、作证程序和所应承担法律责任等方面的内容。为我国法务会计专家证人制度的构建提供完整的模式。第六部分为文章的结论,将对本文各部分的具体内容进行总结,并指出文章的不足与未来的研究方向。
[Abstract]:With the great progress of science and technology, the cognitive ability of human beings is also continuously improved, and the judicial activities which rely on rational thinking are closely related to the progress of science and technology. The high technology of crime means and the continuous expansion of crime field make the court trial more and more rely on scientific evidence, including the conclusion of identification. In recent years, with the rapid development of market economy in our country, all economic activities are regulated by law under the regulation of market law, and the settlement of disputes in economic activities is no longer dependent on administrative intervention or moral regulation. People would prefer to be able to defend their rights with the weapons of law. At the same time, with the opening and rapid development of China's capital market, various economic transactions and activities are becoming more and more active and complex, which leads to a large number of financial fraud, false statements, insurance and medical malpractice claims fraud. The emergence of various economic crimes and economic disputes, such as intellectual property infringement cases. The trial of these cases involves a great deal of knowledge of accounting, finance and auditing. The judge can not judge by the common sense relied on in the past, and the expert witnesses have entered a useful trial stage. The expert witness of forensic accounting with abundant knowledge of accounting and law and rich practical experience is the best choice for us to face the above problems. Based on the above analysis, the author believes that the establishment and improvement of forensic accounting expert witnesses will be a beneficial attempt to establish a system of expert witnesses suitable to the litigation mode in China. The establishment of this system will contribute to the trial and judgment of the current securities disputes, money-laundering, property fraud and loss measurement cases in China, and will help the judges to improve their ability to analyze and judge complex and changeable economic cases. And can make up for the deficiencies of the current system of judicial expertise, fully protect the exercise of litigant rights. This paper is divided into six parts: The first part is the preface, the background and reason of this thesis, the domestic and foreign research status, the research method, the innovation point and so on. The second part will analyze the important concepts such as expert witness, expert opinion, forensic accounting expert witness, and analyze and expound the theoretical basis on which the establishment of forensic accounting expert witness depends. In the third part, the author introduces the expert witness system in Anglo-American law system and the expert witness system in continental law system, compares their common points and differences, and analyzes their respective advantages and disadvantages. The fourth part will analyze and demonstrate the current appraisal system and expert assistant system of our country, point out their disadvantages, and on this basis, This paper discusses the necessity of establishing and perfecting the expert witness system of forensic accounting combined with the practical needs and conditions of our country. The fifth part is the core of the article, mainly elaborated the author to perfect the legal accounting expert witness system the idea, including to the forensic accounting expert witness system main body qualification confirmation, the rights and obligations and the duty stipulation, The procedure of testifying and the legal liability. To provide a complete model for the construction of forensic accounting expert witness system in China. The sixth part is the conclusion of the article, will summarize the specific contents of each part of this paper, and point out the shortcomings of the article and the future research direction.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D925;D918.95

【引证文献】