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司法会计鉴定,是指在诉讼活动中,为查明案情,由具有司法会计专业知识的人员,通过对案件中涉及的财务会计资料及相关财物进行检验,对需要解决的财务会计问题进行鉴别判断,并提供意见的一项活动,司法会计鉴定意见只对鉴定涉及的财务会计问题提出意见,而不能涉及法律问题。鉴定意见是认定案件事实的重要依据,但对鉴定意见不能盲目崇拜,在诉讼的各个环节都要对其进行审查判断,使其发挥应有的证实案件事实的证据作用。
Judicial accounting, refers to the litigation activities, in order to identify the case, by the persons with professional knowledge of judicial accounting, by examining the financial accounting data and related property involved in the case, the financial and accounting issues need to be resolved to determine , And provide an opinion of the activities of judiciary appraisal opinion only on the identification of financial and accounting issues related to the views, but can not involve legal issues. Appraisal opinion is an important basis for ascertaining the facts of the case, but can not blindly worship the appraisal opinions. It must be examined and judged in all aspects of the litigation so as to give full play to its evidence of the facts of the case.