刑事诉讼中应用司法会计的理论初探

Function and Use of Judicial Accounting in the Criminal Procedure

刑事司法实践中,司法会计在侦查、审查起诉及审判阶段的应用,为案件性质的确认以及刑事责任的划分提供了技术保障。当前需要严格规范司法会计专业人员资格,加强司法会计工作管理和监督,制定司法会计的诉讼活动准则,以保障司法会计活动依法进行。

Judicial accounting can be used to realize the control function to the case in the criminal procedures including investigation,prosecute and trial,which takes technology guarantee for defining the nature of case and dividing the criminal responsibility.It is necessary to standardize the professional qualifications,to reinforce the management of judicial accounting tasks and to formulate the litigation rules to ensure judicial accounting applied by the law.