民事訴訟中司法會計鑒定意見及其質證研究
發(fā)布時間：2018-07-16 23:08
【摘要】： 司法會計是21世紀發(fā)展的新領域,是司法鑒定的組成部分之一,是會計與法律相結合產(chǎn)生的一門邊緣學科。司法會計鑒定屬于司法會計活動的一種,其主要內(nèi)容是司法會計鑒定人對專門性問題做出的鑒定意見。司法會計鑒定意見指司法會計鑒定人針對司法機關提請鑒定的財務會計問題,根據(jù)其對財務會計資料及相關證據(jù)的檢驗結果,進行科學的鑒別、分析和判斷后所得出的結論性意見。司法會計鑒定意見作為法定證據(jù)形式的一種,其并不具有天然的“權威性”,在民事訴訟中需要在法庭上經(jīng)過質證才能確定其證明力,因此質證作為程序正當性的重要一環(huán),為保證訴訟的公正性是具有十分重要的作用。由于我國現(xiàn)行法律對司法會計鑒定意見質證方面規(guī)定得不健全,所以在實踐中對司法會計鑒定意見的質證仍然存在著諸多的問題,使得司法會計鑒定意見的質證流于形式,不利于法官對司法會計鑒定意見的認證。雖然我國民事訴訟中質證程序處于逐步完善的過程,但筆者力圖進一步從民事訴訟角度分析司法會計鑒定意見及其質證問題,總結司法會計鑒定意見質證的現(xiàn)狀及存在的問題,并最終得出司法會計鑒定意見質證的完善與思考。 全文共分三章,共計38000余字。 第一章是關于司法會計鑒定及司法會計鑒定意見的概述,主要介紹了司法會計的概念,分析司法會計與其相關概念法務會計及審計的關系,指出其在民事訴訟中主要涉及民事糾紛、經(jīng)濟合同等案件。通過對司法會計鑒定的分析進一步得出司法會計鑒定意見的概念和性質,細化了司法會計鑒定意見的形成過程及其證據(jù)來源、證據(jù)屬性,提出司法會計鑒定意見不同于其它鑒定意見的特殊性質,總結了其證據(jù)來源主要是財務會計資料,最后介紹了美國及澳大利亞關于法務會計專家證言的規(guī)定及相關規(guī)定給我國完善司法會計鑒定意見質證的啟示。 第二章是關于民事訴訟中司法會計鑒定意見的質證問題,介紹了民事訴訟中司法會計鑒定意見質證的主體及遵循原則,認清了我國民事訴訟中司法會計鑒定意見質證的現(xiàn)狀,提出了在質證中鑒定人出庭率低、“專家輔助人”制度未有效實行及交叉詢問制度流于形式、缺乏司法會計鑒定的技術規(guī)范與標準等出現(xiàn)在司法會計鑒定意見質證中的問題。 第三章是關于我國民事訴訟中司法會計鑒定意見質證完善與思考,提出從質證內(nèi)容上即形式審查司法會計鑒定意見的證據(jù)能力與實質審查司法會計鑒定意見的證明力這兩方面的思考及從制度層面上提出完善司法會計鑒定人出庭質證、庭前司法會計鑒定意見的開示制度、在質證中完善“專家輔助人”制度、庭審質證中交叉詢問制度展開與建立司法會計鑒定的技術規(guī)定與標準、對司法會計鑒定人資格的認證這六個方面的思考。 第二章和第三章為本文的重點及核心,在實踐中司法會計鑒定意見只有通過嚴格的質證,才可能保證司法會計鑒定意見的客觀真實性,并在庭審中成為法官判案的依據(jù)。
[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 .
【學位授予單位】：華東政法大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：D918.95
本文編號：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 .
【學位授予單位】：華東政法大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：D918.95
【引證文獻】
相關博士學位論文 前1條
1 楊書懷;法務會計鑒定采信機制研究[D];江西財經(jīng)大學;2011年
相關碩士學位論文 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;2011年
，本文編號：2127973
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