司法会计鉴定实践中存在的问题及对策

公正仰仗于完善的司法,目前我国的司法会计鉴定工作存在诸多问题,如鉴定依据不充分、鉴定责任不明确,有时对于同一案件的财务事实,出现多种鉴定结论、甚至是截然相反的鉴定结论,使得法院无从审理。文中就司法会计鉴定工作中存在的问题及如何解决这些问题,进行了分析研究,以期对规范我国司法会计鉴定实践提供参考。

The Problems and Countermeasures in the Practice of Identification of Judicial Accounting

Justice relies in perfect judiciary.At present there are still many problems in our country’s judicial accounting identification work,such as identification of evidence is inadequate,identification responsibility is not clear.Sometimes for financial facts in the same case,there may appear many appraisal conclusions,even totally opposite appraisal conclusions,which makes impossible for the court to try the case.Aiming at problems existing in the judicial accounting identification and the methods to solve these problems,the paper makes analysis and research,in order to provide some advice for the judicial accounting identification practice.