依托社会中介机构的司法会计鉴定相关问题研究

Research upon Related Issues concerning Judicial Account Verification Relying on Social Intermediary Organs

当前司法会计鉴定委托事由主要包括职务侵占或非法占有投资人的财产、对经营成果的真实性提出质疑、收益分配不公正、分红不兑现、合同违约、往来款项争议、工程款项结算纠纷等,导致上述诸多委托事由的根源在于当事人法制观念不强或缺乏法制意识。基于当前司法会计鉴定委托的特点,司法会计鉴定机构应坚持"一了解、二例会、三复核、四重点"的工作程序和方法,并在实施策略上做到慎重对待和积极应对。

The present work of judicial account verification mainly includes the illegal embezzlement of the investors＇ property,the query as to the authenticity of business performance,the unjust distribution of income,the non-acceptance of dividends,the contract violation,the dispute of money exchange,the balance accounts of engineering funds and so on.The source of all these things lies in the lack of the clients＇ legal knowledge.Based on the characteristics of entrustment of the present judicial account verification,the judicial accounting appraisal organization should hold firmly certain working procedures and methods,and adopt cautious but active strategies.