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随着我国的全面改革的进一步深化,对各个领域的发展都有着推动作用,我国在刑事诉讼制度的改革过程中,尤其是在控辩式的庭审方式实施过程中,在诉讼过程中的证据收集以及筛选和整理等层面的要求也愈来愈高。基于此,本文主要就司法会计的内涵及司法会计发展的现状进行详细分析,然后就司法会计发展中的问题成因以及优化策略进行详细探究,希望此次理论研究能对我国的司法会计的进一步发展起到促进作用。
With the further deepening of China’s comprehensive reform, it has played a catalytic role in the development of all fields. During the process of reforming the criminal procedure system in our country, especially in the prosecution and prosecutorial trial, evidence collection in the process of litigation As well as the level of screening and finishing requirements are also getting higher and higher. Based on this, this article mainly analyzes the connotation of judicial accounting and the status quo of judicial accounting in detail, and then explores the causes of problems and the optimization strategies in the development of judicial accounting in detail. I hope this theoretical study can further the development of our country’s judicial accounting Play a catalytic role.