我国司法会计鉴定机构制度模式的评述

2005年全国人大会常委《关于司法鉴定管理问题的决定》颁布后,我国建立何种类型的司法会计鉴定机构得到了明确的答案。但如何建立却没有任何经验可资借鉴。针对这一问题,分析了＂集中型＂和＂分散型＂两种模式的优劣,并提出了建立＂混合型＂司法会计鉴定机构应注意的几个问题,为建立与我国现行司法体制相适应的司法会计鉴定机构,在理论上进行一些探讨。

Research and Comment on the Establishment of Judicial Accounting Appraisal Institutions

Since the Decision of the Standing Committee of the National People’s Congress on the Administration of Judicial Appraisal was adopted in 2005,the type of judicial accounting appraisal institutions has been clearly defined.However,we’ve got no experience in how to establish such institutions.This paper analyzes the advantages and disadvantages of the two models of the centralized and the decentralized,and raises several questions in the course of establishing the mixed-type judicial accounting appraisal institutions in our country,hoping to contribute to the establishment of judicial accounting appraisal institutions that are most compatible with our current judicial system.