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司法会计鉴定人依照有关法律规定出庭作证,是其必须履行的法定义务,也是司法会计鉴定意见升华为诉讼证据的关键所在。司法会计鉴定人应当结合对修改后的刑事诉讼法和有关法律法规的学习,进一步强化证据意识,积极研究出庭作证实务,认真落实鉴定人责任制度,不断增强职业的风险意识;平时要认真做好司法会计鉴定工作,注意总结在出庭作证过程中的经验教训,通过实践努力提高自己的鉴定业务水平和出庭作证能力。
Judicial accounting appraisers in accordance with relevant laws and regulations to testify in court, it must fulfill its statutory obligations, but also the sublimation of judicial accounting appraisal evidence litigation litigation lies. Judicial accounting appraisers should, in combination with the study of the revised Criminal Procedure Law and relevant laws and regulations, further strengthen the awareness of evidence, actively study and testify in court, conscientiously implement the system of appraisers’ responsibilities, and constantly enhance the awareness of occupational risks; in the normal period, judicial accounting should be conscientiously done Appraisal work, pay attention to summarize the experiences and lessons in the process of testifying in court, and try hard to improve their appraisal business and testify in court.