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目前,我国司法会计鉴定工作尚且不够规范,比如,仍然存在着鉴定人员整体素质不高、鉴定依据和鉴定责任不明确以及多头鉴定并存等弊端。有时对于同一案件的同一财务事实,即使出现了几个不同甚至截然相反的鉴定结论,也会由于鉴定标准不具体、各鉴定人各执一辞等原因,令检察院无所适从;甚至某鉴定人出具的鉴定结论有明显的错误,鉴定人也会借口对此案件的财务事实了解程度不深、鉴定方法或者所站角度不同而搪塞,很难被追究责任。可见,我国司法会计鉴定工作有待于进一步规范。
At present, the appraisal of judicial accounting in our country is still not standardized enough. For example, there are still some shortcomings such as the overall quality of appraisers is low, the appraisal basis and the identification responsibility are not clear, and the appraisal of long appraisal coexists. Sometimes, for the same financial fact of the same case, even if there are several different or even opposite conclusions of the appraisal, the procuratorate will be at a loss due to the fact that the appraisal standard is not specific and the appraisers are not responsible; even the appraisal conclusion issued by an appraiser There are obvious mistakes, appraisers will excuse the financial facts of the case is not deep understanding, identification methods or standpoint of different stalls, it is difficult to be held accountable. Visible, our country appraisal of judicial accounting needs to be further standardized.