构建我国司法会计鉴定技术标准
发布时间：2019-02-16 01:18
【摘要】：正"标准"是衡量事物的准则。司法会计鉴定标准,按其内容有广义和狭义之分。广义的司法会计鉴定标准,是指司法会计鉴定活动的规范,包括鉴定机构规范、鉴定人资格规范、鉴定程序规范、鉴定管理规范、鉴定对象和鉴定结论规范等;狭义的司法会计鉴定标准,是指司法会计鉴定结论规范,即司法会计鉴定主体在其活动过程中必需遵循的各种技术规范总称。本文探讨狭义的司法会计鉴定标准,即司法会计鉴定技术标准。
[Abstract]:Positive "standard" is the criterion of measuring things. The standard of forensic accounting is divided into broad sense and narrow sense according to its content. In a broad sense, the standard of forensic accounting identification refers to the standard of forensic accounting identification activity, including the standard of appraisal organization, the standard of qualification of appraiser, the standard of appraisal procedure, the standard of appraisal management, the criterion of appraisal object and conclusion, etc. In a narrow sense, the standard of forensic accounting identification refers to the criterion of the conclusion of forensic accounting identification, that is, the general name of various technical norms that the subject of forensic accounting expertise must follow in the course of its activities. This article probes into the narrow-sense standard of forensic accounting identification, that is, the technical standard of forensic accounting identification.
【作者单位】：
【分类号】：D918.95
[Abstract]:Positive "standard" is the criterion of measuring things. The standard of forensic accounting is divided into broad sense and narrow sense according to its content. In a broad sense, the standard of forensic accounting identification refers to the standard of forensic accounting identification activity, including the standard of appraisal organization, the standard of qualification of appraiser, the standard of appraisal procedure, the standard of appraisal management, the criterion of appraisal object and conclusion, etc. In a narrow sense, the standard of forensic accounting identification refers to the criterion of the conclusion of forensic accounting identification, that is, the general name of various technical norms that the subject of forensic accounting expertise must follow in the course of its activities. This article probes into the narrow-sense standard of forensic accounting identification, that is, the technical standard of forensic accounting identification.
【作者单位】：
【分类号】：D918.95
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