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司法会计鉴定一词,来源于苏联教材《会计核算与司法会计鉴定》,系我国法学家翻译而得。名称的特殊性决定其与一般的会计报告、审计报告存在本质区别。司法会计鉴定是指在诉讼中,为了查明案情,依照法律规定,司法机关指派或聘请具有司法会计专门知识的人员,对案件中需要解决的财务会计问题进行鉴别判定的一项司法会计活动。在我国司法会计鉴定工作已有10余年的历史,但是其中也存在着诸多问题,本文将从基层检察机关司法会计鉴定工作存在的问题为出发点展开论述。
The term forensic accounting, from the Soviet textbook “accounting and judicial accounting appraisal”, derived from our jurist translation. The particularity of the name determines that there is an essential difference between the general accounting report and the audit report. Judicial accounting refers to a judicial accounting activity that the judicial authority appoints or hires persons with judicial and accounting expertise to identify the financial and accounting problems that need to be solved in the case in order to ascertain the merits of the case. Judicial accounting in our country has more than 10 years of history, but there are also many problems, this article will be from the grass-roots prosecutors judicial accounting appraisal of the existing problems as the starting point to discuss.