基于公允价值计量视角的会计司法鉴定质量提升策略

作为反映经济资源实际价值变化的计量属性,公允价值正逐步成为会计计量的主要模式。公允价值确定本身的复杂性对会计司法鉴定人员提出了更高的要求,而相关制度不完善及标准的缺失,又增加了会计司法鉴定证据收集以及鉴定意见审查的难度,加大了鉴定风险。因此,提高公允价值会计司法鉴定质量,一方面要完善会计准则,完善鉴定操作标准和公允价值评估制度;另一方面要加强对会计司法鉴定人员的业务培训,提高会计司法鉴定人员的业务和职业道德素质。与此同时,还应健全专家辅助人制度,强化庭审中公允价值计量的质证环节。

As a measure of reflecting the actual value change of economic resources, the fair value is gradually becoming the main mode of accounting measurement. The complexity of the fair value determination itself puts forward higher requirements to judicial appraisal personnel. The imperfection of related system and the lack of related standards have made the collection of evidences and the identification of opinions of accounting judicial appraisal more difficult, and increased the risk of judicial appraisal. To improve the quality of accounting judicial appraisal of fair value, we should improve the accounting standards, the identification of operational standards and the fair value evaluation system on the one hand, and strengthen the business training for the personnel, and improve the business quality and professional ethics of accounting judicial appraisals. At the same time, we should improve the system of expert assessor rules and strengthen the verification links of fair value measurement in the trial.