我国法务会计鉴定机制的重构进路探究

我国法务会计鉴定起步晚,需要规范与重构.应建立法务会计鉴定人准入制度与统一的法务会计鉴定人职业管理制度实现鉴定主体职业化,立法规范法务会计鉴定技术与程序实现法务会计鉴定标准法治化,强制法务会计鉴定人出庭质证与完善技术顾问制度以提高法务会计鉴定意见权威性,培养专业的法务会计鉴定人员,进一步加强法务会计鉴定理论本土化研究与创新.

The Exploration of View and Reconstruction in Forensic Accounting Identification in Our Country

The beginning of the forensic accounting identification was rather late in our country. Its development needs to regulate and reconstruct. Establish the admittance system of forensic accounting expert and unify the manage- ment system of the forensic accounting expert. On this basis, the forensic accounting experts are professionalized. Regulate the forensic accounting identification techniques and procedures by law; financial accounting identification standards achieve the rule of law. In order to increase the authority of forensic accounting expert opinion, the forensic accounting ex- pelts are forced to test in court, and improve the technical advisory system. We need to train the professional personnel in terms of the forensic accounting identification. We need to further strengthen the research and innovation on the theoreti- callocalization.