Research Of Forensic Accounting As An Expert Assistant In Civil Litigation

The newly revised "Code of Civil Procedure" in 2012 formally incorporated the expert assistant system into the Basic Law,and China’s expert assistant system has begun to take shape.However,since the establishment of expert assistants,there are still many legislative flaws.These legally unclear issues have caused problems such as imperfect qualification standards and expert assistant selection procedures,unclear litigation status,unclear validity of expert opinions,and reasonableness of position bias.Problems caused by system defects are also reflected in judicial practice,Through the judicial practice case search,we can find various problems corresponding to the above-mentioned theories in the process of forensic accountants participating in court trials,Such as questioning the qualifications of expert assistants;opinions on the professional issues involved in the case were not accepted;unable to overrule an apparently wrong appraisal opinion;and the different names of expert assistants in the judgment,etc.The fundamental reason is that the forensic accounting expert assistant system does not clearly stipulate its litigation status and qualifications.The lack of an expert qualification standard gives the judge the right to make his own judgment,the unclear litigation status caused confusion in the judge’s judgment.When the forensic accounting expert assistant participates in the litigation,The role of forensic accounting expert assistant is the party’s helper or the judge’s helper,this problem needs to be solved urgently.This article studies the expert assistants of forensic accounting in civil litigation.By comparing the litigation status of forensic accounting expert assistants and other litigation participants in civil litigation,it reflects the uniqueness of forensic accounting expert assistants.Through the collection and analysis of cases involving forensic accounting expert assistants in the China judgments online in the past five years,extract the current status of forensic accounting expert assistants in judicial practice.At present,the utilization rate of forensic accounting expert assistants in judicial practice is not high.This is because the forensic accounting expert assistant system currently has only brief regulations,and there is no legal regulation on operation and regulation.The author find out the existing problems in the current operation of the forensic accounting expert assistant through the judgment document,including Unsound qualification standards and selection procedures,unclear litigation status,the validity of expert opinions is unclear,controversy over stance bias.To solve these problems,study the systems of expert assistants in common law systems and civil law systems.It also explored the expert qualification selection procedures,the rights and obligations of expert assistants,the responsibility and the admissibility of expert opinions.It can be concluded by analyzing the related content of foreign systems similar to the expert assistant system:First of all,the expert system of each country in litigation matches the foundation of the national legal system and the litigation legal system.The selection and appointment of expert witnesses under the common law system,the fierce confrontation in court trials,and the advantages and disadvantages of the system all reflect the litigation model of the principle of party spirit.The tendency of authority in civil law countries is obvious.Second,the expert’s litigation status is the basis for the validity of his opinions:Italian technical consultants and Japanese litigation assistants do not have independent litigation status,Therefore,their expert opinions are often subsidiary,without independent evidence attribute.Common law expert witnesses belong to a special category of witnesses and have independent litigation status..The effect of its opinions does not depend on other litigation participants,and it is perfectly combined with debate doctrine.In view of the existing problems in domestic judicial practice and the reference of extraterritorial systems,suggestions on perfecting the system of forensic accounting expert assistants are put forward,Improve the legal system of forensic accounting expert assistants,Put forward some perfect suggestions on the qualification of forensic accounting expert assistants,the litigation status and validity of opinions of forensic accounting expert assistants,the rights,obligations and responsibilities of forensic accounting expert assistants.The supporting system of forensic accounting expert assistants also needs to be improved,Improve the forensic accounting industry standards,and establish a unified forensic accounting appraisal standard.