本文關(guān)鍵詞： 司法會(huì)計(jì) 鑒定制度 制度完善　出處：《蘇州大學(xué)》2008年碩士論文　論文類型：學(xué)位論文

【摘要】： 隨著我國訴訟科學(xué)化進(jìn)程的不斷加快和司法會(huì)計(jì)鑒定理論研究水平的提高,在法律訴訟中,司法會(huì)計(jì)鑒定活動(dòng)越來越頻繁。司法會(huì)計(jì)鑒定制度是司法鑒定制度的重要組成部分,是刑事訴訟中的一個(gè)重要環(huán)節(jié)。然而多年來,司法會(huì)計(jì)鑒定制度的弊端,嚴(yán)重影響了司法會(huì)計(jì)鑒定的科學(xué)性、客觀性和中立性。如何完善司法會(huì)計(jì)鑒定制度,越來越受到理論界和實(shí)務(wù)界的關(guān)注。 本文研究的目的就是要找出完善我國司法會(huì)計(jì)鑒定制度的方法,使其適合中國實(shí)際,并具有可操作性。筆者先是對與司法會(huì)計(jì)鑒定相關(guān)的概念進(jìn)行辨析、對相關(guān)理論進(jìn)行分析,比較研究兩大法系司法會(huì)計(jì)鑒定制度,然后對司法會(huì)計(jì)鑒定制度有關(guān)鑒定人制度、技術(shù)標(biāo)準(zhǔn)和質(zhì)證制度進(jìn)行初步探討,對完善我國司法鑒定制度提出一些建議。
[Abstract]:With the speeding up of the process of scientific litigation in our country and the improvement of the research level of judicial accounting identification theory, the judicial accounting identification activities are becoming more and more frequent in the legal proceedings. The judicial accounting identification system is an important part of the judicial identification system. It is an important link in criminal procedure. However, over the years, the malpractice of judicial accounting identification system has seriously affected the scientific nature, objectivity and neutrality of judicial accounting appraisal. More and more attention has been paid by the theoretical and practical circles. The purpose of this paper is to find out how to perfect the system of forensic accounting identification in China, to make it suitable for China's reality, and to be operable. Firstly, the author discriminates and analyzes the concepts related to forensic accounting identification. By analyzing the relevant theories, comparing and studying the forensic accounting identification system of two legal systems, and then making a preliminary discussion on the forensic identification system, the technical standard and the cross-examination system of the forensic accounting appraisal system, Some suggestions are put forward to perfect the system of judicial expertise in China.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：D918.95

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本文編號：1545514