司法会计鉴定共性问题及其对策研究

Research on the Common Problems and Their Countermeasures of Judicial Accounting Appraisal

当前,在我国经济案件的审理中,司法会计鉴定受到重视,地位日益凸显,司法会计鉴定不仅在案件判决中有着重要作用,也有利于促进司法公正。然而,在现实的司法会计鉴定过程中,我们不得不面对司法会计鉴定制度不完善、缺乏统一的鉴定标准、鉴定过程存在细节问题以及司法会计鉴定的证明力薄弱等一系列的问题。对此,笔者以问题为导向,深入分析,提出了相应的可行的措施,以期能够进一步完善司法会计鉴定体系,充分发挥司法会计鉴定的作用。

At present,in the trial of economic cases in China,judicial accounting appraisal has been paid at-tention to and its status is increasingly prominent.Judicial accounting appraisal not only plays an important role in the judgment of cases,but also is conducive to promoting judicial justice.How-ever,in the real process of judicial accounting appraisal,we have to face a series of problems such as,judicial accounting appraisal system is not perfect,the lack of unified appraisal standard,problem in details of appraisal process and the weak certification power of judicial accounting appraisal,the author problem oriented,in-depth analysis,put forward the corresponding feasible measures.in order to be able to further improve the judicial accounting appraisal system,give full play to the role of the judicial accounting appraisal.