刑事诉讼视野下的司法会计制度研究
发布时间：2018-07-18 08:45
【摘要】： 司法会计在刑事诉讼的侦查、审查公诉和审判三个阶段的运用为案件性质的确认以及刑事责任的划分提供了技术保障。它为查明案情,甄别真伪,确定证据,定罪量刑,裁定纠纷、分清是非提供解决技术上的专门性支持,对确保收集固定财务事实证据过程的独立、客观、公正和科学,以及维护司法公正具有重要意义。本文就司法会计的概念、与相关概念的比较及其理论基础作以多方面的剖析,并结合我国的刑事司法的现状和相关司法制度的改革方向,阐述了司法会计在刑事诉讼程序中的功能以及运用规则。在理论探讨和实证分析的基础上,探讨我国如何科学的借鉴国外相关制度中的合理内核,从而建立起符合我国国情的司法会计制度。
[Abstract]:The application of judicial accounting in the investigation of criminal proceedings, the examination of public prosecution and the trial provides a technical guarantee for the confirmation of the nature of the case and the division of criminal responsibility. It provides technical and specialized support for the resolution of cases, identification of authenticity, determination of evidence, conviction and sentencing, determination of disputes, distinction between right and wrong, as well as ensuring the independence, objectivity, impartiality and science of the process of collecting evidence of fixed financial facts, And the maintenance of judicial justice is of great significance. This paper analyzes the concept of judicial accounting, the comparison between judicial accounting and related concepts and its theoretical basis, and combines the present situation of criminal justice and the reform direction of relevant judicial system in our country. This paper expounds the function and application rules of judicial accounting in criminal procedure. On the basis of theoretical discussion and empirical analysis, this paper discusses how to scientifically draw lessons from the reasonable core of relevant foreign systems, and thus establish a judicial accounting system that is in line with the national conditions of our country.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D918.95
本文编号：2131371
[Abstract]:The application of judicial accounting in the investigation of criminal proceedings, the examination of public prosecution and the trial provides a technical guarantee for the confirmation of the nature of the case and the division of criminal responsibility. It provides technical and specialized support for the resolution of cases, identification of authenticity, determination of evidence, conviction and sentencing, determination of disputes, distinction between right and wrong, as well as ensuring the independence, objectivity, impartiality and science of the process of collecting evidence of fixed financial facts, And the maintenance of judicial justice is of great significance. This paper analyzes the concept of judicial accounting, the comparison between judicial accounting and related concepts and its theoretical basis, and combines the present situation of criminal justice and the reform direction of relevant judicial system in our country. This paper expounds the function and application rules of judicial accounting in criminal procedure. On the basis of theoretical discussion and empirical analysis, this paper discusses how to scientifically draw lessons from the reasonable core of relevant foreign systems, and thus establish a judicial accounting system that is in line with the national conditions of our country.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D918.95
【引证文献】
相关硕士学位论文 前1条
1 宋洁;会计证据在职务犯罪案件中的法律适用[D];大连海事大学;2012年
，本文编号：2131371
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