消除多头重复鉴定的一些设想——从两份鉴定意见谈司法会计鉴定的规范问题

Some Thoughts on Eliminating Multiple and Repeated Appraisals——Discussion on Regulating Forensic Accounting from Two Expert Opinions

近年来,因司法会计鉴定过错而使经济犯罪案件错审、错判、久审不决、超过诉讼期限审判的现象越来越多,严重地影响了司法的公正性和严肃性。以两份金额差异3千多万元的鉴定意见为例,分析当前司法会计鉴定的现状,并对规范司法会计鉴定体系提出一些设想。

Because of faulty forensic accounting appraisal,wrong judgment,long-trial with no decision,surpassing trial period occurs frequently.This seriously affects the fairness and seriousness of judicature.In the paper,two appraisal cases are illustrated,where the difference of the two opinions is 30 million Yuan.The current status of forensic accounting appraisal is analyzed and suggestions are given to regulate the forensic accounting appraisal system.