司法会计鉴定在我国应用现状的实证考察——基于中国裁判文书网2014年的期间样本分析

Judicial Accounting Identification' s Application Research in the Context of the Rule of Law——Based on the Samples of the Judical Opinions of China during 2014

司法会计鉴定作为诉讼调查的重要手段,在我国经济犯罪和经济纠纷案件审理中发挥了不可替代的作用。司法会计鉴定意见也作为法定证据被广泛采信。本文以中国裁判文书网公布的2014年涉及司法会计鉴定的946例裁判文书为研究样本,通过对司法会计鉴定在我国案件审判中的应用现状进行综合与分项实证考察,发现其在司法实践中仍然存在一些问题,司法会计鉴定体系的应用需要付出更多努力。

As an important mean of litigation survey,Judicial Accounting Identification has played an irreplaceable role during the trial about the economic crime and economic dispute cases in our country.Based on the 946 samples of the Judical Opinions Of China in 2014,we hope to find the problems that exist in the judicial practice,in the meanwhile,we hope to unify the judicial accounting appraisal of technical standards and provid a reference for the application of judicial accounting identification system.