Research On Cross-examination Of Judicial Accounting Expert Opinion Court In China

Judicial accounting appraisal refers to the activities in which the appraiser accepts the entrust of the judicial organ or the parties to test,identify,judge and make appraisal opinions on the inspection materials by using accounting principles and methods.Although judicial accounting appraisal opinion belongs to one of the eight legal evidences,there are clear provisions in China's law.As long as it is not verified by the court,it cannot be directly used as the basis for determining the facts of the case.The process of court investigation is that the subject of cross examination fully and comprehensively cross examined the evidence.The process of cross examination is the process of examining the ability and power of proof of evidence.Finally,the judge judges and decides whether to adopt the cross examination according to the content of the court.The same needs to be said for judicial accounting appraisal opinions.It should be noted that at present,the provisions on cross examination in China are not very comprehensive.In the judicial practice,the judicial accounting appraisal opinion is highly professional and scientific,and the subject of cross examination and the judge lack the professional knowledge of financial accounting.In modern society,people pursue specialization,and they believe in professional opinions made by professionals from the bottom of their hearts.Therefore,in all aspects of the litigation,there is a widespread phenomenon of over trust in the judicial accounting appraisal opinions,which eventually makes the judicial accounting appraisal cross examination become a mere formality.This paper hopes to improve the awareness of the importance of court cross examination and strengthen the awareness of cross examination through the research on the cross examination of judicial accounting appraisal opinions in China.In judicial practice,the comprehensive and sufficient cross examination of judicial accounting expert opinion identification can make it play the role of examination and proof ability.It is convenient for the judges to analyze and judge the judicial accounting appraisal opinions,and decide whether to adopt or adopt them as the basis for determining the facts of the case.The main body of this paper is divided into five parts.Next,I will briefly state the main content of each part of this paper.The first part analyzes the judicial accounting appraisal opinion and the summary of court cross examination.The first section mainly expounds the concept,nature and classification of judicial accounting expert opinion appraisal opinions.The second section mainly expounds the concept,principle and significance of cross examination.Judicial accounting appraisal opinions are the concluding opinions made by judicial accounting appraisers on the basis of financial accounting materials.As litigation evidence,it should have three characteristics of evidence,and as a professional technical opinion,it should be scientific,unique and limited.According to the different degree of determination,judicial accounting appraisal opinions can be divided into limited judicial accounting appraisal opinions and definite judicial accounting appraisal opinions.The cross examination of judicial accounting appraisal opinions is to examine whether the judicial accounting appraisal opinions have the proof ability and the probative force.The cross examination of judicial accounting appraisal opinions should follow the principles of direct speech and cross examination.The significance of court cross examination of judicial accounting appraisal opinions lies in: first,it is conducive to the realization of judicial justice and the protection of the right of cross examination of litigants;second,it is conducive to the protection of judicial accounting appraisal opinions as evidence.The second part mainly analyzes the development of judicial accounting expert opinion in China and foreign countries.This part is mainly divided into two small modules.Through the analysis of their respective development history,theory and practice.Generally speaking,China's development speed is very fast,but at present,there is still a lack of unified and scientific standards and methods.Foreign countries have developed this aspect for a long time,so its various aspects have almost reached the mature stage.The third part mainly analyzes the problems existing in the judicial accounting appraisal opinion itself as evidence,as well as the problems existing in the practice of cross examination of the judicial accounting appraisal opinion.As evidence,judicial accounting expert opinion appraisal opinions often face the situation that the appraisal subject does not have appraisal qualification,the collection of inspection materials isdifficult,incomplete or wrong,and the quality of appraisal opinions is not high due to the low professional quality of appraisers.For the problems in the process of cross examination,the author focuses on the analysis of the common phenomenon that the appraisers do not appear in court to participate in cross examination,and the cross examination in the process of cross examination is just a formality.The fourth part is to investigate and draw lessons from the cross examination of judicial accounting appraisal opinions in foreign countries.Mainly through comparing the advantages and disadvantages of two different litigation modes of common law system and civil law system,combining with the litigation mode and basic national conditions of our country,improve the content and system of cross examination of judicial accounting appraisal opinions.The fifth part,respectively from the perspective of the judiciary and legislators,gives some thoughts and suggestions on the content and system of cross examination of judicial accounting appraisal opinions.It is suggested that the subject of cross examination and the judge should examine the ability and power of proof from the content when cross examination is conducted on the judicial accounting appraisal opinions.Specifically,it is to examine the legality of the subject and procedure of judicial accounting appraisal,the objectivity of financial accounting materials and judicial accounting appraisal opinions,and whether the content of judicial accounting appraisal is beyond the scope of appraisal.In essence,it is necessary to examine whether the financial accounting materials on which the judicial accounting appraisal opinions are based are true and complete,whether the standards and methods on which they are based are scientific and reliable,whether the draft data on which they are based are consistent with the financial accounting materials,and whether the judicial accounting appraisal opinions and other judicial evidences in the same case are mutually verified or contradicted.At last,it puts forward the system standard of perfecting the judicial accounting appraisal opinion from the system aspect.Such as the establishment of unified technical norms and standards for judicial accounting expert opinion appraisal and the court review of judicial accounting expert opinion.