司法会计不等于司法会计鉴定——暨谈涉案会计事实证明中的几个误区

Forensic Accounting Does Not Equal Forensic Accounting Appraisal Several Misled Concepts in the Proof of Accounting Facts Related to Cases

目前,涉案会计事实证明中存在着几个认识上的误区。诸如"司法会计就是司法会计鉴定","司法会计鉴定的主要功能是发现涉案会计事实","司法会计鉴定对象载体是财务会计资料","只要是涉案会计事实的证明活动就是司法会计鉴定"和"司法会计鉴定越客观越好,应该看到什么说什么",等等。这些认识不利于合理发挥各种涉案会计事实专业证明手段的作用,削弱了这些专业证明手段的证明力,影响了诉讼效率。

＂Forensic accounting is forensic accounting appraisal＂, ＂The main function of forensic accounting appraisal is to find out accounting facts relating to a case＂, ＂The carrier of forensic accounting objects is the financial accountancy data＂, ＂As long as the proving activities relate to accounting facts of a case, they are forensic accounting appraisals＂, ＂The more objective the forensic accounting appraisal is, the better it will be, and one should only say what one sees＂. These are all the misled concepts about the proof of accounting facts related to cases. These views go against professional means playing their roles, weaken the probative force of professional means, and influence the efficiency of legal actions.