司法会计（Judicial accounting）.docVIP

司法会计（Judicial accounting） At present, our countrys judicial accounting appraisal work is not standard enough. For example, there are still some shortcomings such as the incomplete quality of the appraiser, the unclear identification basis and the unclear identification responsibility, and the coexistence of long identification and so on. Sometimes in the same case with the same financial facts, even if there are several different or even opposite conclusions, also because the identification standard is not specific, the identification of people armed with a speech and other reasons, the court issued a decree or even at a loss; identification of the identification conclusion there is an obvious error, identification of people will excuse this the case of financial fact understanding is not deep, the identification method of different angles or standing stall, it is difficult to be held accountable. Therefore, our countrys judicial accounting appraisal should be further standardized. Then, how to standardize the judicial accounting appraisal work? The author conceives as follows: I. standardizing the qualification of judicial accounting appraisal practitioners. In the market economy, judicial accounting appraisal is an extremely serious work, the purpose is to put forward expert opinions, as legal identification and as evidence of court decisions. The seriousness of the decision can not be simply designated someone to make the identification, identification of individuals or groups should be in strict accordance with the independent professional qualification, familiar with accounting and legal knowledge, from professional and judicial perspective, make an appraisal on the relevant accounting information or event. It is reported that in foreign countries, whether common law or civil law countries, although the different identification system, but there are different degrees of the appraiser qualification system; forensic accounting as an important part of the judicial