司法会计在民事诉讼中的应用

发布时间：2019-02-25 11:42

【摘要】：司法会计是会计和司法相结合产生的一门边缘学科，在国外已有170多年的发展历史，已经比较成熟，而我国引进较晚，相应研究起步较慢。近年来，随着实践中，尤其是民事纠纷领域，涉财务会计知识的案件不断增加，已经超过了传统民事诉讼的知识范筹，国内也日益重视对司法会计的研究。目前已有不少学者撰文或著书，对司法会计这一新兴学科进行研究，，作出了很大的贡献。但是，由于我国长期以来的重刑轻民的传统，目前国内学者的研究成果大多集中在刑事诉讼领域，民事领域中的研究与运用并不多见；另外研究者中间有很大一部分是站在财务会计角度来探讨司法会计，不太适合司法会计在民事诉讼实践中的应用。因此，本文试图侧重于法律角度，就司法会计在民事纠纷案件中的应用作一探讨。本文共分四章：第一章：主要介绍了司法会计的概念、特征、与相关学科的联系与区别以及司法会计目前的国内、外发展现状；第二章：从我国证据制度的角度探讨了司法会计所得财务会计资料证据的证据属性与特点；第三章：分别从民事诉讼主体角度和程序法角度探讨了司法会计在民事诉讼中的应用。前者主要是简单介绍司法会计在民事诉讼中可以帮助当事人解决那些问题；后者主要从准备工作、证据资料的收集工作、和必要时的司法会计鉴定工作三个方面详细探讨司法会计在民事诉讼中的运用程序及存在的问题；第四章：结合全文，针对诉讼实践中存在的制约司法会计发挥其应有作用的因素，提出对我国民事诉讼中司法会计应用体制的改革与完善建议。
[Abstract]:Judicial accounting is a marginal subject produced by the combination of accounting and judicature. It has a development history of 170 years in foreign countries and has been relatively mature. However, the introduction of judicial accounting in China is relatively late, and the corresponding research starts slowly. In recent years, with the practice, especially in the field of civil disputes, the number of cases involving financial and accounting knowledge has been increasing, which has exceeded the knowledge model of traditional civil litigation, and more attention has been paid to the research of judicial accounting in our country. At present, many scholars have written articles or books and made great contributions to the study of judicial accounting as a new subject. However, due to the long tradition of heavy punishment over the people, most of the domestic scholars' research results are concentrated in the field of criminal procedure, and the research and application in the civil field is rare. In addition, a large part of the researchers discuss judicial accounting from the angle of financial accounting, which is not suitable for the application of judicial accounting in the practice of civil litigation. Therefore, this paper attempts to focus on the legal point of view, on the application of judicial accounting in civil disputes. This paper is divided into four chapters: the first chapter: mainly introduces the concept of judicial accounting, characteristics, and related disciplines of the relationship and differences, as well as the current domestic and external development of judicial accounting; The second chapter: from the point of view of the evidence system of our country, it discusses the evidence attribute and characteristic of the evidence of the financial accounting information obtained by the judicial accounting. Chapter three discusses the application of judicial accounting in civil litigation from the angle of subject of civil action and procedural law. The former is mainly a brief introduction of judicial accounting in civil proceedings can help the parties to solve those problems; The latter mainly discusses the application procedure and existing problems of judicial accounting in civil litigation from three aspects: preparation work, collection of evidence data and forensic accounting identification work when necessary. Chapter four: combined with the full text, the author puts forward some suggestions on the reform and perfection of judicial accounting application system in civil litigation in our country in view of the factors which restrict judicial accounting to play its due role in litigation practice.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D918.95;D915.2

【引证文献】