略谈与司法会计鉴定有关证据规则的立法完善

Probe into Legislation of the Rules of Lawsuit Evidence against Appraisal Constrains of Judicial Accounting

是否符合诉讼证据规则是司法会计鉴定质量评估的重要标准,司法会计鉴定必须接受诉讼证据规则的约束。目前司法会计鉴定适用的证据规则内容过于粗疏,导致司法会计鉴定实务中随意扩大待证事实范围、把言词笔录作为司法会计鉴定依据、自行免除鉴定检材的论证责任、鉴定人不出庭作证等问题普遍存在,易与诉讼证据规则的要求发生冲突。应立法完善与司法会计鉴定有关的诉讼证据规则,确立鉴定事项不当的鉴定意见排除规则、鉴定检材合法有效规则、鉴定意见论证规则以及未经法庭质证的鉴定意见不得作为法院裁判依据的规则。

Whether lawsuit evidence rules to be obeyed shall be regarded as a significant criterion about quality evaluation of judi- cial accounting appraisal, and judicial accounting appraisal must accept the constraints of the lawsuit evidence rules. There are some concrete questions which are easy to be conflicted with the rule requirements of lawsuit evidence in the course of judicial accounting appraisal, such as free to expand the scope of facts to be proved, language transcripts as the proof of judicial accounting appraisal, exemption from self- identification of samples demonstrated responsibility and the expert witness not to testify in court. We should strengthen the legislative perfect of the rules of lawsuit evidence against appraisal constrains of judicial accounting to establish the exclusionary appraisal opinion rule from improper appraisement, the lawful and valid hales on identification of samples, the appraisal opinion argumentation rule, and the rules of not to be the court referee proof without the expert opinion of the court cross - examination.