民事诉讼中司法会计鉴定意见及其质证研究
发布时间：2018-07-16 23:08
【摘要】： 司法会计是21世纪发展的新领域,是司法鉴定的组成部分之一,是会计与法律相结合产生的一门边缘学科。司法会计鉴定属于司法会计活动的一种,其主要内容是司法会计鉴定人对专门性问题做出的鉴定意见。司法会计鉴定意见指司法会计鉴定人针对司法机关提请鉴定的财务会计问题,根据其对财务会计资料及相关证据的检验结果,进行科学的鉴别、分析和判断后所得出的结论性意见。司法会计鉴定意见作为法定证据形式的一种,其并不具有天然的“权威性”,在民事诉讼中需要在法庭上经过质证才能确定其证明力,因此质证作为程序正当性的重要一环,为保证诉讼的公正性是具有十分重要的作用。由于我国现行法律对司法会计鉴定意见质证方面规定得不健全,所以在实践中对司法会计鉴定意见的质证仍然存在着诸多的问题,使得司法会计鉴定意见的质证流于形式,不利于法官对司法会计鉴定意见的认证。虽然我国民事诉讼中质证程序处于逐步完善的过程,但笔者力图进一步从民事诉讼角度分析司法会计鉴定意见及其质证问题,总结司法会计鉴定意见质证的现状及存在的问题,并最终得出司法会计鉴定意见质证的完善与思考。 全文共分三章,共计38000余字。 第一章是关于司法会计鉴定及司法会计鉴定意见的概述,主要介绍了司法会计的概念,分析司法会计与其相关概念法务会计及审计的关系,指出其在民事诉讼中主要涉及民事纠纷、经济合同等案件。通过对司法会计鉴定的分析进一步得出司法会计鉴定意见的概念和性质,细化了司法会计鉴定意见的形成过程及其证据来源、证据属性,提出司法会计鉴定意见不同于其它鉴定意见的特殊性质,总结了其证据来源主要是财务会计资料,最后介绍了美国及澳大利亚关于法务会计专家证言的规定及相关规定给我国完善司法会计鉴定意见质证的启示。 第二章是关于民事诉讼中司法会计鉴定意见的质证问题,介绍了民事诉讼中司法会计鉴定意见质证的主体及遵循原则,认清了我国民事诉讼中司法会计鉴定意见质证的现状,提出了在质证中鉴定人出庭率低、“专家辅助人”制度未有效实行及交叉询问制度流于形式、缺乏司法会计鉴定的技术规范与标准等出现在司法会计鉴定意见质证中的问题。 第三章是关于我国民事诉讼中司法会计鉴定意见质证完善与思考,提出从质证内容上即形式审查司法会计鉴定意见的证据能力与实质审查司法会计鉴定意见的证明力这两方面的思考及从制度层面上提出完善司法会计鉴定人出庭质证、庭前司法会计鉴定意见的开示制度、在质证中完善“专家辅助人”制度、庭审质证中交叉询问制度展开与建立司法会计鉴定的技术规定与标准、对司法会计鉴定人资格的认证这六个方面的思考。 第二章和第三章为本文的重点及核心,在实践中司法会计鉴定意见只有通过严格的质证,才可能保证司法会计鉴定意见的客观真实性,并在庭审中成为法官判案的依据。
[Abstract]:Judicial accounting is a new field of development in the 21st century . It is one of the components of judicial appraisal . It is a kind of marginal subject which is produced by the combination of accounting and law .
The full text is divided into three chapters , a total of 38000 words .
The first chapter introduces the concept of judicial accounting , analyzes the relationship between judicial accounting and its related concepts , and points out that it mainly involves civil dispute and economic contract .
The second chapter is about the issue of the qualification of judicial accounting in civil litigation , introduces the subject and principle of judicial accounting appraisal opinion in civil litigation , identifies the present situation of judicial accounting appraisal opinion quality certificate in civil litigation , and puts forward the problems in the qualification certificate of judicial accounting in the form of low court rate , ineffective implementation of expert assistant system and cross inquiry system , lack of technical specification and standard of judicial accounting identification .
The third chapter is about the improvement and consideration of judicial accounting appraisal opinions in our country ' s civil litigation , and puts forward the evidence ability of examining the judicial accounting appraisal opinion from the content of the quality certificate and the proof force of the judicial accounting appraisal opinion , and puts forward the system of improving the judicial accounting appraisal opinion by the system level , perfecting the system of expert assistant , the cross inquiry system in the court hearing quality certificate and establishing the technical regulations and standards of the appraisal of judicial accounting , and considering the certification of the qualification of the judicial accountant .
The second chapter and the third chapter are the focus and the core of this paper . In practice , the judicial accounting appraisal opinions can guarantee the objective reality of the judicial accounting appraisal opinion only through the strict quality certificate , and become the basis of the judge ' s case in court hearing .
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D918.95
本文编号：2127973
[Abstract]:Judicial accounting is a new field of development in the 21st century . It is one of the components of judicial appraisal . It is a kind of marginal subject which is produced by the combination of accounting and law .
The full text is divided into three chapters , a total of 38000 words .
The first chapter introduces the concept of judicial accounting , analyzes the relationship between judicial accounting and its related concepts , and points out that it mainly involves civil dispute and economic contract .
The second chapter is about the issue of the qualification of judicial accounting in civil litigation , introduces the subject and principle of judicial accounting appraisal opinion in civil litigation , identifies the present situation of judicial accounting appraisal opinion quality certificate in civil litigation , and puts forward the problems in the qualification certificate of judicial accounting in the form of low court rate , ineffective implementation of expert assistant system and cross inquiry system , lack of technical specification and standard of judicial accounting identification .
The third chapter is about the improvement and consideration of judicial accounting appraisal opinions in our country ' s civil litigation , and puts forward the evidence ability of examining the judicial accounting appraisal opinion from the content of the quality certificate and the proof force of the judicial accounting appraisal opinion , and puts forward the system of improving the judicial accounting appraisal opinion by the system level , perfecting the system of expert assistant , the cross inquiry system in the court hearing quality certificate and establishing the technical regulations and standards of the appraisal of judicial accounting , and considering the certification of the qualification of the judicial accountant .
The second chapter and the third chapter are the focus and the core of this paper . In practice , the judicial accounting appraisal opinions can guarantee the objective reality of the judicial accounting appraisal opinion only through the strict quality certificate , and become the basis of the judge ' s case in court hearing .
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D918.95
【引证文献】
相关博士学位论文 前1条
1 杨书怀;法务会计鉴定采信机制研究[D];江西财经大学;2011年
相关硕士学位论文 前1条
1 苏娅;民事诉讼意见证据规则研究[D];内蒙古大学;2011年
，本文编号：2127973
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