【摘要】：新破產(chǎn)法由于立法的完善和國(guó)際趨同程度的加強(qiáng),凸顯了司法會(huì)計(jì)鑒定的技術(shù)性特征,這既是對(duì)現(xiàn)實(shí)司法會(huì)計(jì)鑒定技術(shù)能力的挑戰(zhàn)和考驗(yàn),也是提升我國(guó)司法會(huì)計(jì)鑒定標(biāo)準(zhǔn)和水平的契機(jī),需要分析破產(chǎn)案件在不同程序中對(duì)司法會(huì)計(jì)鑒定的操作路徑,完善司法會(huì)計(jì)鑒定工作,保障新破產(chǎn)法順利實(shí)施。
[Abstract]:Due to the perfection of legislation and the strengthening of international convergence, the new bankruptcy law highlights the technical characteristics of forensic accounting identification, which is a challenge and test to the technical ability of forensic accounting identification in reality. It is also an opportunity to improve the standard and level of forensic accounting identification in China. It is necessary to analyze the operation path of judicial accounting identification in different procedures of bankruptcy cases, perfect the judicial accounting identification work, and ensure the smooth implementation of the new bankruptcy law.
【作者單位】： 西南政法大學(xué);
【分類(lèi)號(hào)】：D918.95;D922.291.92

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