司法会计鉴定条件探析

Discussion on Judicial Accounting Appraisal Conditions

鉴定条件是鉴定理论与实务中的一个高频词,但什么是鉴定条件构成要件,或其基本属性、法律法规并未明确规定,理论界也尚未达成统一认识。结合司法会计鉴定业务缺乏具体指导标准的现状,本文探讨理论界司法会计鉴定条件的各种学说,关注因缺乏必要鉴定条件导致鉴定程序无法推进的情形,概括提出司法会计鉴定条件的三要件构成论,即鉴定事项属于财务会计法律事实、鉴定范围具体清晰、司法会计鉴定证据充分适当或可以获取。本文旨在完善司法会计鉴定条件理论,并为司法会计鉴定人事前控制承接鉴定业务提出风险防范措施。

Appraisal condition is a high frequency vocabulary in appraisal theory and practice, but the meaning of appraisal conditions and its elements, basic attributes, relevant laws and regulations have not being defined explicitly, and the scholars have not reached guidelines for how to conduct appraisal business. In this considering the situation of lacking essential appraisal a consensus yet. At present, there are no specific case, by discussing current theories, and especially conditions that make it impossible to carry out the appraisal procedure, the paper finally conceives three elements of judicial accounting appraisal conditions, namely, the appraisal item belongs to financial accounting legal fact, appraisal scope is clear and concrete, appraisal evidence is sufficient and appropriate. This paper is designed to improve the judicial accounting appraisal theory, and as a beforehand control mechanism to reduce the appraisal risk.