我国司法会计鉴定功能定位及证明机理探究

Research on Function Orientation and Mechanism Proof of Judicial Accounting Identification in China

司法会计鉴定是一门以证明技术方法为研究对象的证明科学。其主要功能是证明问题而并非发现问题。但长期以来,鉴定人是如何对会计专门性问题做出主观判断并得以出具鉴定意见的证明过程被忽视了,导致在司法实践中,审计查账方法被当作了司法会计鉴定的基本方法和技巧。在今后的理论研究中,应当以"证明"为主导,将司法证明过程及证明机理作为司法会计鉴定的主要研究对象,密切关注对涉案会计事实证明具有实质意义的逻辑推理与论证方法,积极推进司法会计鉴定司法证明的科学化进程。

The judicial accounting identification is a scientific proof as the research object of proof technology method, whose main function is giving proof not finding out problems. But for a long time, the proof process of how the surveyors make subjective judgment on the accounting special issues and provide a certificate of evaluation has been ignored, which resulting in the fact that the method of audit accounts is used as the basic method and technique of judicial accounting appraisal in juridical practice. In the future theoretical study, we should regard the judicial proof process and the mechanism as the main research object of judicial accounting appraisal on the basis of proof leading, and pay close attention to the method of substantive logical reasoning and argument on the involved accounting proof cases, to actively push forward scientific process of judicial accounting identification and judicial proof.