司法会计鉴定在刑事诉讼中的应用
发布时间：2018-12-19 09:11
【摘要】： 司法会计鉴定是指在诉讼中,为了查明案情,指派或聘请具有司法会计专门知识的人员,对案件中需要解决的财务会计问题进行鉴别判定的一项司法会计活动。随着市场经济的建立,科技的发展,经济犯罪手段也日益专业化和复杂化,司法会计鉴定在刑事诉讼中的应用越来越广泛。本文从分析司法会计鉴定的含义入手,试图从法学和会计学结合的角度,分四章探讨司法会计鉴定在刑事诉讼中的应用的问题。 第一章是司法会计鉴定概述,首先从法学与会计学的学科角度阐述了司法会计鉴定的上位概念司法会计的含义,并从不同国家不同学者的论述中引出了司法会计鉴定的概念,进一步阐述了其诉讼职能,然后对鉴定结论的证据属性进行了阐述。 第二章主要采用比较的方法,对中外司法会计鉴定的管理模式,包括管理体制和司法会计鉴定人和鉴定机构以及行业发展、司法鉴定启动程序和质证、采信进行了阐述,分析了我国司法会计鉴定在管理模式和诉讼程序方面存在的问题。并对司法会计鉴定与政府审计做了比较和评析,明确了二者的区别和联系,以及其工作成果在证据属性上的本质不同。 第三章主要从技术的角度和证据法的角度探讨了司法会计鉴定在刑事诉讼中的具体应用,介绍了司法会计鉴定的会计学理论基础即财务会计特性,司法会计鉴定在刑事诉讼中的应用范围以及刑事诉讼中的司法会计对策,包括有哪些资料和证据可以作为司法会计鉴定的依据,司法会计鉴定与司法会计检查由于性质和实施主体的不同,而在刑事诉讼中有不同的分工,还对司法会计鉴定结论在证明犯罪构成时特有的证据力进行了分析。 第四章针对我国司法会计鉴定制度在诉讼实践中存在的问题提出了改革和发展的几点建议,并针对我国目前司法会计鉴定规则的空白和制度建设的缺失,提出构建司法会计鉴定规则体系的设想。
[Abstract]:Forensic accounting identification refers to a judicial accounting activity in order to find out the case, appoint or employ a person with special knowledge of judicial accounting to identify and judge the financial accounting problems that need to be solved in a case. With the establishment of market economy and the development of science and technology, the means of economic crime are becoming more and more specialized and complicated. Starting with the analysis of the meaning of forensic accounting identification, this paper attempts to discuss the application of forensic accounting expertise in criminal proceedings in four chapters from the point of view of the combination of law and accounting. The first chapter is an overview of forensic accounting identification. Firstly, it expounds the meaning of the upper concept of judicial accounting from the perspective of law and accounting, and draws the concept of judicial accounting identification from different scholars in different countries. Further elaborated its lawsuit function, then to the appraisal conclusion evidence attribute has carried on the elaboration. The second chapter mainly uses the comparative method to explain the management mode of judicial accounting identification in China and foreign countries, including the management system, forensic accounting appraiser and appraisal institution, the development of industry, the procedure of initiation and cross-examination of judicial appraisal, and the adoption of information. This paper analyzes the problems existing in the management mode and litigation procedure of forensic accounting appraisal in China. It also compares and evaluates the forensic accounting appraisal and the government audit, clarifies the difference and relation between the two, and the essence difference of their work results in the evidence attribute. The third chapter mainly discusses the application of forensic accounting in criminal proceedings from the point of view of technology and evidence, and introduces the theoretical basis of accounting of forensic accounting, I. e., the characteristics of financial accounting. The scope of application of forensic accounting identification in criminal proceedings and the countermeasures of judicial accounting in criminal proceedings, including what information and evidence can be used as the basis for forensic accounting identification, Forensic accounting identification and judicial accounting examination have different division of labor in criminal proceedings because of their different nature and subject of implementation. The paper also analyzes the special evidential power of forensic accounting expertise conclusion in proving the constitution of crime. The fourth chapter puts forward some suggestions for the reform and development of the judicial accounting appraisal system in our country, aiming at the blank of the judicial accounting appraisal rules and the lack of the system construction in our country. This paper puts forward the idea of constructing the rule system of forensic accounting identification.
【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】：D918.95;D915.3
本文编号：2386714
[Abstract]:Forensic accounting identification refers to a judicial accounting activity in order to find out the case, appoint or employ a person with special knowledge of judicial accounting to identify and judge the financial accounting problems that need to be solved in a case. With the establishment of market economy and the development of science and technology, the means of economic crime are becoming more and more specialized and complicated. Starting with the analysis of the meaning of forensic accounting identification, this paper attempts to discuss the application of forensic accounting expertise in criminal proceedings in four chapters from the point of view of the combination of law and accounting. The first chapter is an overview of forensic accounting identification. Firstly, it expounds the meaning of the upper concept of judicial accounting from the perspective of law and accounting, and draws the concept of judicial accounting identification from different scholars in different countries. Further elaborated its lawsuit function, then to the appraisal conclusion evidence attribute has carried on the elaboration. The second chapter mainly uses the comparative method to explain the management mode of judicial accounting identification in China and foreign countries, including the management system, forensic accounting appraiser and appraisal institution, the development of industry, the procedure of initiation and cross-examination of judicial appraisal, and the adoption of information. This paper analyzes the problems existing in the management mode and litigation procedure of forensic accounting appraisal in China. It also compares and evaluates the forensic accounting appraisal and the government audit, clarifies the difference and relation between the two, and the essence difference of their work results in the evidence attribute. The third chapter mainly discusses the application of forensic accounting in criminal proceedings from the point of view of technology and evidence, and introduces the theoretical basis of accounting of forensic accounting, I. e., the characteristics of financial accounting. The scope of application of forensic accounting identification in criminal proceedings and the countermeasures of judicial accounting in criminal proceedings, including what information and evidence can be used as the basis for forensic accounting identification, Forensic accounting identification and judicial accounting examination have different division of labor in criminal proceedings because of their different nature and subject of implementation. The paper also analyzes the special evidential power of forensic accounting expertise conclusion in proving the constitution of crime. The fourth chapter puts forward some suggestions for the reform and development of the judicial accounting appraisal system in our country, aiming at the blank of the judicial accounting appraisal rules and the lack of the system construction in our country. This paper puts forward the idea of constructing the rule system of forensic accounting identification.
【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】：D918.95;D915.3
【引证文献】
相关期刊论文 前1条
1 翟志文;;名称上统一,学科上分立——解决法务会计与司法会计争议之思考[J];安庆师范学院学报(社会科学版);2010年08期
相关硕士学位论文 前1条
1 刘辉;法务会计在我国经济诉讼案件中运用的探析[D];江西财经大学;2010年
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