司法會計鑒定在刑事訴訟中的應(yīng)用
發(fā)布時間：2018-12-19 09:11
【摘要】： 司法會計鑒定是指在訴訟中,為了查明案情,指派或聘請具有司法會計專門知識的人員,對案件中需要解決的財務(wù)會計問題進行鑒別判定的一項司法會計活動。隨著市場經(jīng)濟的建立,科技的發(fā)展,經(jīng)濟犯罪手段也日益專業(yè)化和復(fù)雜化,司法會計鑒定在刑事訴訟中的應(yīng)用越來越廣泛。本文從分析司法會計鑒定的含義入手,試圖從法學(xué)和會計學(xué)結(jié)合的角度,分四章探討司法會計鑒定在刑事訴訟中的應(yīng)用的問題。 第一章是司法會計鑒定概述,首先從法學(xué)與會計學(xué)的學(xué)科角度闡述了司法會計鑒定的上位概念司法會計的含義,并從不同國家不同學(xué)者的論述中引出了司法會計鑒定的概念,進一步闡述了其訴訟職能,然后對鑒定結(jié)論的證據(jù)屬性進行了闡述。 第二章主要采用比較的方法,對中外司法會計鑒定的管理模式,包括管理體制和司法會計鑒定人和鑒定機構(gòu)以及行業(yè)發(fā)展、司法鑒定啟動程序和質(zhì)證、采信進行了闡述,分析了我國司法會計鑒定在管理模式和訴訟程序方面存在的問題。并對司法會計鑒定與政府審計做了比較和評析,明確了二者的區(qū)別和聯(lián)系,以及其工作成果在證據(jù)屬性上的本質(zhì)不同。 第三章主要從技術(shù)的角度和證據(jù)法的角度探討了司法會計鑒定在刑事訴訟中的具體應(yīng)用,介紹了司法會計鑒定的會計學(xué)理論基礎(chǔ)即財務(wù)會計特性,司法會計鑒定在刑事訴訟中的應(yīng)用范圍以及刑事訴訟中的司法會計對策,包括有哪些資料和證據(jù)可以作為司法會計鑒定的依據(jù),司法會計鑒定與司法會計檢查由于性質(zhì)和實施主體的不同,而在刑事訴訟中有不同的分工,還對司法會計鑒定結(jié)論在證明犯罪構(gòu)成時特有的證據(jù)力進行了分析。 第四章針對我國司法會計鑒定制度在訴訟實踐中存在的問題提出了改革和發(fā)展的幾點建議,并針對我國目前司法會計鑒定規(guī)則的空白和制度建設(shè)的缺失,提出構(gòu)建司法會計鑒定規(guī)則體系的設(shè)想。
[Abstract]:Forensic accounting identification refers to a judicial accounting activity in order to find out the case, appoint or employ a person with special knowledge of judicial accounting to identify and judge the financial accounting problems that need to be solved in a case. With the establishment of market economy and the development of science and technology, the means of economic crime are becoming more and more specialized and complicated. Starting with the analysis of the meaning of forensic accounting identification, this paper attempts to discuss the application of forensic accounting expertise in criminal proceedings in four chapters from the point of view of the combination of law and accounting. The first chapter is an overview of forensic accounting identification. Firstly, it expounds the meaning of the upper concept of judicial accounting from the perspective of law and accounting, and draws the concept of judicial accounting identification from different scholars in different countries. Further elaborated its lawsuit function, then to the appraisal conclusion evidence attribute has carried on the elaboration. The second chapter mainly uses the comparative method to explain the management mode of judicial accounting identification in China and foreign countries, including the management system, forensic accounting appraiser and appraisal institution, the development of industry, the procedure of initiation and cross-examination of judicial appraisal, and the adoption of information. This paper analyzes the problems existing in the management mode and litigation procedure of forensic accounting appraisal in China. It also compares and evaluates the forensic accounting appraisal and the government audit, clarifies the difference and relation between the two, and the essence difference of their work results in the evidence attribute. The third chapter mainly discusses the application of forensic accounting in criminal proceedings from the point of view of technology and evidence, and introduces the theoretical basis of accounting of forensic accounting, I. e., the characteristics of financial accounting. The scope of application of forensic accounting identification in criminal proceedings and the countermeasures of judicial accounting in criminal proceedings, including what information and evidence can be used as the basis for forensic accounting identification, Forensic accounting identification and judicial accounting examination have different division of labor in criminal proceedings because of their different nature and subject of implementation. The paper also analyzes the special evidential power of forensic accounting expertise conclusion in proving the constitution of crime. The fourth chapter puts forward some suggestions for the reform and development of the judicial accounting appraisal system in our country, aiming at the blank of the judicial accounting appraisal rules and the lack of the system construction in our country. This paper puts forward the idea of constructing the rule system of forensic accounting identification.
【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】：D918.95;D915.3
本文編號：2386714
[Abstract]:Forensic accounting identification refers to a judicial accounting activity in order to find out the case, appoint or employ a person with special knowledge of judicial accounting to identify and judge the financial accounting problems that need to be solved in a case. With the establishment of market economy and the development of science and technology, the means of economic crime are becoming more and more specialized and complicated. Starting with the analysis of the meaning of forensic accounting identification, this paper attempts to discuss the application of forensic accounting expertise in criminal proceedings in four chapters from the point of view of the combination of law and accounting. The first chapter is an overview of forensic accounting identification. Firstly, it expounds the meaning of the upper concept of judicial accounting from the perspective of law and accounting, and draws the concept of judicial accounting identification from different scholars in different countries. Further elaborated its lawsuit function, then to the appraisal conclusion evidence attribute has carried on the elaboration. The second chapter mainly uses the comparative method to explain the management mode of judicial accounting identification in China and foreign countries, including the management system, forensic accounting appraiser and appraisal institution, the development of industry, the procedure of initiation and cross-examination of judicial appraisal, and the adoption of information. This paper analyzes the problems existing in the management mode and litigation procedure of forensic accounting appraisal in China. It also compares and evaluates the forensic accounting appraisal and the government audit, clarifies the difference and relation between the two, and the essence difference of their work results in the evidence attribute. The third chapter mainly discusses the application of forensic accounting in criminal proceedings from the point of view of technology and evidence, and introduces the theoretical basis of accounting of forensic accounting, I. e., the characteristics of financial accounting. The scope of application of forensic accounting identification in criminal proceedings and the countermeasures of judicial accounting in criminal proceedings, including what information and evidence can be used as the basis for forensic accounting identification, Forensic accounting identification and judicial accounting examination have different division of labor in criminal proceedings because of their different nature and subject of implementation. The paper also analyzes the special evidential power of forensic accounting expertise conclusion in proving the constitution of crime. The fourth chapter puts forward some suggestions for the reform and development of the judicial accounting appraisal system in our country, aiming at the blank of the judicial accounting appraisal rules and the lack of the system construction in our country. This paper puts forward the idea of constructing the rule system of forensic accounting identification.
【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】：D918.95;D915.3
【引證文獻】
相關(guān)期刊論文 前1條
1 翟志文;;名稱上統(tǒng)一,學(xué)科上分立——解決法務(wù)會計與司法會計爭議之思考[J];安慶師范學(xué)院學(xué)報(社會科學(xué)版);2010年08期
相關(guān)碩士學(xué)位論文 前1條
1 劉輝;法務(wù)會計在我國經(jīng)濟訴訟案件中運用的探析[D];江西財經(jīng)大學(xué);2010年
，本文編號：2386714
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