本文選題：專家證人 + 鑒定人�。� 參考：《中國政法大學(xué)》2007年碩士論文

【摘要】： 隨著科學(xué)技術(shù)的巨大進(jìn)步,人的認(rèn)識能力也在不斷的提高,而依賴于理性思維來進(jìn)行的審判活動更是與科學(xué)技術(shù)的進(jìn)步有著密切的聯(lián)系。犯罪手段的高科技化與犯罪領(lǐng)域的不斷擴(kuò)展,都使得法庭審判活動越來越依賴于包括鑒定結(jié)論在內(nèi)的科學(xué)證據(jù)。近幾年來,隨著我國市場經(jīng)濟(jì)的迅猛發(fā)展,一切經(jīng)濟(jì)活動都在市場規(guī)律的調(diào)節(jié)下由法律進(jìn)行規(guī)制,而經(jīng)濟(jì)活動糾紛的解決也不再依賴于行政干預(yù)或道德調(diào)節(jié),人們更希望能夠借助法律的武器來捍衛(wèi)自己的權(quán)利。同時,伴隨著我國資本市場開放與快速發(fā)展,各種經(jīng)濟(jì)交易與活動日趨活躍與復(fù)雜,進(jìn)而也引發(fā)了大量的包括財務(wù)舞弊、虛假陳述、保險及醫(yī)療事故索賠欺詐、侵犯知識產(chǎn)權(quán)等類型案件在內(nèi)的各種經(jīng)濟(jì)犯罪與經(jīng)濟(jì)糾紛案件的出現(xiàn)。在這些案件的審理中涉及大量的會計、財務(wù)與審計學(xué)的知識,法官已無法單憑過去所依賴的常識進(jìn)行判斷,借助專家證人來審理案件已進(jìn)入有益的嘗試階段。具備雄厚的會計學(xué)與法學(xué)知識,并且有著豐富實踐經(jīng)驗的法務(wù)會計專家證人是我們面臨上述問題時最好的選擇。 基于上述分析,筆者認(rèn)為,建立和完善的法務(wù)會計專家證人將成為我國建立與訴訟模式相適應(yīng)的專家證人制度的有益嘗試。該制度的建立將有助于我國對當(dāng)前出現(xiàn)的證券糾紛案件、洗錢、財產(chǎn)舞弊、損失計量案件的審理和判決,幫助法官提高對復(fù)雜、多變的經(jīng)濟(jì)案件的分析、判斷能力,并且可以彌補(bǔ)現(xiàn)行司法鑒定制度之不足,充分保護(hù)當(dāng)事人訴訟權(quán)利的行使。本文共分六部分: 第一部分為序言,對本論文的選題背景及理由、國內(nèi)外研究現(xiàn)狀、文章的研究方法、創(chuàng)新點等進(jìn)行簡要概述。 第二部分將對專家證人、專家意見、法務(wù)會計專家證人等重要概念進(jìn)行分析,并對法務(wù)會計專家證人建立所依賴?yán)碚撘罁?jù)進(jìn)行分析和闡述。 第三部分筆者將對英美法系得專家證人制度和大陸法系的鑒定人制度分別進(jìn)行介紹,對兩者的共同點和相異點進(jìn)行比較,分析它們各自的利弊。 第四部分將對我國現(xiàn)行的鑒定制度和專家輔助人制度進(jìn)行分析論證,指出他們的弊端,在此基礎(chǔ)上,結(jié)合我國的現(xiàn)實需要和所具備的條件來論證建立和完善法務(wù)會計專家證人制度的必要性。 第五部分是文章的核心所在,主要闡述了筆者對于完善法務(wù)會計專家證人制度的構(gòu)想,包括對法務(wù)會計專家證人制度的主體資格認(rèn)定、權(quán)利義務(wù)及職責(zé)的規(guī)定、作證程序和所應(yīng)承擔(dān)法律責(zé)任等方面的內(nèi)容。為我國法務(wù)會計專家證人制度的構(gòu)建提供完整的模式。 第六部分為文章的結(jié)論,將對本文各部分的具體內(nèi)容進(jìn)行總結(jié),并指出文章的不足與未來的研究方向。
[Abstract]:With the great progress of science and technology, the cognitive ability of human beings is also continuously improved, and the judicial activities which rely on rational thinking are closely related to the progress of science and technology. The high technology of crime means and the continuous expansion of crime field make the court trial more and more rely on scientific evidence, including the conclusion of identification. In recent years, with the rapid development of market economy in our country, all economic activities are regulated by law under the regulation of market law, and the settlement of disputes in economic activities is no longer dependent on administrative intervention or moral regulation. People would prefer to be able to defend their rights with the weapons of law. At the same time, with the opening and rapid development of China's capital market, various economic transactions and activities are becoming more and more active and complex, which leads to a large number of financial fraud, false statements, insurance and medical malpractice claims fraud. The emergence of various economic crimes and economic disputes, such as intellectual property infringement cases. The trial of these cases involves a great deal of knowledge of accounting, finance and auditing. The judge can not judge by the common sense relied on in the past, and the expert witnesses have entered a useful trial stage. The expert witness of forensic accounting with abundant knowledge of accounting and law and rich practical experience is the best choice for us to face the above problems. Based on the above analysis, the author believes that the establishment and improvement of forensic accounting expert witnesses will be a beneficial attempt to establish a system of expert witnesses suitable to the litigation mode in China. The establishment of this system will contribute to the trial and judgment of the current securities disputes, money-laundering, property fraud and loss measurement cases in China, and will help the judges to improve their ability to analyze and judge complex and changeable economic cases. And can make up for the deficiencies of the current system of judicial expertise, fully protect the exercise of litigant rights. This paper is divided into six parts: The first part is the preface, the background and reason of this thesis, the domestic and foreign research status, the research method, the innovation point and so on. The second part will analyze the important concepts such as expert witness, expert opinion, forensic accounting expert witness, and analyze and expound the theoretical basis on which the establishment of forensic accounting expert witness depends. In the third part, the author introduces the expert witness system in Anglo-American law system and the expert witness system in continental law system, compares their common points and differences, and analyzes their respective advantages and disadvantages. The fourth part will analyze and demonstrate the current appraisal system and expert assistant system of our country, point out their disadvantages, and on this basis, This paper discusses the necessity of establishing and perfecting the expert witness system of forensic accounting combined with the practical needs and conditions of our country. The fifth part is the core of the article, mainly elaborated the author to perfect the legal accounting expert witness system the idea, including to the forensic accounting expert witness system main body qualification confirmation, the rights and obligations and the duty stipulation, The procedure of testifying and the legal liability. To provide a complete model for the construction of forensic accounting expert witness system in China. The sixth part is the conclusion of the article, will summarize the specific contents of each part of this paper, and point out the shortcomings of the article and the future research direction.
【學(xué)位授予單位】：中國政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：D925;D918.95

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 蘇婭;民事訴訟意見證據(jù)規(guī)則研究[D];內(nèi)蒙古大學(xué);2011年

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本文編號：1806509