论资本会计调账的司法会计受理和鉴定——析新华电站公司和GE公司股东纠纷案

司法会计是21世纪会计发展的新领域,是会计与法律相结合产生的一门边缘学科。司法会计鉴定属于司法会计活动,也是司法鉴定的组成部分之一,其主要内容就是由专业鉴定人对会计专业问题作出鉴定意见,从而使诉讼更加具有公正性。

The Acceptance and Expertise of Judicial Accounting Cases of Adjusting Capital Account——Analysis of the Suit between Xinhua and GE Shareholders

Judicial accounting is a new field developed from accounting in the 21st century. It is a fi＇ontier branch of science combining accounting and law. As one of judicial accounting activities, judicial accounting expertise mainly refers to the evaluation of special accounting topics by judicial accounting experts.In accordance with the spirit of accounting standards, the subjects of corporate capital are not allowed to change by the non-statutory revaluation. At present, only the changes in property rights get the legal recognition of adjusting accounting revaluation. Problems arise whether the capital accounting adjustment of Xinhua power station company in 1995 attributes to the changes in property rights or just a special case from the government support; whether the utility company has the right to breach the spirit of accounting standards to adjust the company accounts once again after 10 years. The above-mentioned problems not only relate to the understanding of accounting standards and legal issues, but also involve the distribution of existing shareholders, the country＇s tax revenue and the disorderly changes of corporate accounting subjects. So the legitimacy identification of the power station＇s significant accounting adjustment is the key to solve the shareholders＇ conflict and disputes in 1995.