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論法務(wù)會(huì)計(jì)專家證人制度
【摘要】 隨著我國市場經(jīng)濟(jì)和經(jīng)濟(jì)法治的不斷發(fā)展與完善，專家證人制度在我國有了初步的需求與發(fā)展。法務(wù)會(huì)計(jì)專家證人制度作為專家證人制度中的一種特殊類型，主要是指具有法律、會(huì)計(jì)、審計(jì)等相關(guān)知識(shí)的法務(wù)會(huì)計(jì)專業(yè)人員在開庭審理前和審理過程中對所涉法務(wù)會(huì)計(jì)專業(yè)問題進(jìn)行證據(jù)咨詢解釋和損失計(jì)量的訴訟活動(dòng)。本文在對法務(wù)會(huì)計(jì)專家證人制度的內(nèi)涵進(jìn)行界定和分析的基礎(chǔ)上，嘗試提出符合我國國情的法務(wù)會(huì)計(jì)專家證人制度的構(gòu)想，以期更好的解決經(jīng)濟(jì)糾紛，促進(jìn)社會(huì)主義市場經(jīng)濟(jì)秩序的良好運(yùn)行。【關(guān)鍵詞】 法務(wù)會(huì)計(jì) 專家證人 制度 鑒定人 證據(jù)
【Abstract】 With the developing of Chinese market economy and economic law, the system of expert witness has its original demand and development at China. The expert witness of forensic accounting, as a special type of the system of expert witness, is a litigation activity witch the forensic accountants explain and refer to accounting evidence at court using their accounting, auditing and law knowledge and experience. This paper discusses the meaning of the expert witness of forensic accounting and tries to put forward the proposition of the expert witness of forensic accounting which conforms to the Chinese conditions in order to solve economic dispute efficiently and to promote socialistic market economy in good motion. 【Key words】 Forensic accounting Expert witness System Appraiser Evidence
市場經(jīng)濟(jì)是法治經(jīng)濟(jì)，良好的市場秩序的建立需要法律加以維系。隨著我國社會(huì)主義市場經(jīng)濟(jì)的發(fā)展，專業(yè)分工更為明確，各類復(fù)雜的經(jīng)濟(jì)訴訟不斷涌現(xiàn)，社會(huì)迫切需要法務(wù)會(huì)計(jì)這一新的交叉科學(xué)來消除會(huì)計(jì)和法律之間的壁壘，將會(huì)計(jì)、審計(jì)分析與法律判斷融為一體。同時(shí)從我國的訴訟實(shí)踐角度來看，庭審方式改革所突出的法庭質(zhì)證階段需要法官對訴訟中的各類證據(jù)做出分析和認(rèn)定，但法官不可能精通各類專業(yè)知識(shí)，在這種矛盾的情況下，對法務(wù)會(huì)計(jì)專家證人的需求顯得尤為突出。正如弗蘭西斯
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