Research On Quality Measurement And Improvement Of Judicial Accounting Appraisal Opinion

With the diversified development of China’s economy and the improvement of the level of science and technology,the form and content of economic cases are constantly changing,leading to more and more different types of challenges faced by judicial organs when accepting economic illegal cases.In order to better find out the real situation of financial accounting problems in the case and safeguard judicial justice,judicial accounting appraisal has gradually become a crucial item of judicial appraisal in the process of economic cases trial.However,judicial accounting appraisal still lacks unified standard applicable specification.There is cognitive bias against judicial accounting theory.Experts lack the knowledge of procedural law and evidence law.And the judicial accounting appraisal industry lacks supervision.All these result in the uneven quality of judicial accounting appraisal opinions,and affect the investigation of evidence in economic cases and the trial of the case,and then reduce the trial efficiency.Judicial justice is hard to demonstrate.Therefore,it is necessary to systematically analyze the quality of judicial accounting appraisal opinion and find out the reasons for the poor quality of judicial accounting appraisal opinion,so as to put forward countermeasures to improve the quality of judicial accounting appraisal opinion.This dissertation uses literature research method and case study method to carry out interdisciplinary comprehensive research on judicial accounting appraisal.First of all,through combing and reading related literature on foreign legal accounting and internal quality of judicial accounting expert opinion,the identification of judicial accounting standards and other research results are summarized and reviewed,to sort out the laws and regulations related to judicial accounting appraisal,and define the concept of quality of judicial accounting appraisal and measure standard,which provides the theoretical foundation for subsequent research.Secondly,selecting case judgment documents between 2018 and 2020 from Chinese Referee Documents Network as the research sample,by manual reading,to select information from aspects of the court,the cause of action,identification institution,appraisal matters,appraisal report document name,the delegate,the time of commission,whether the expert will appear in court and whether or not the court accept the appraisal opinion.And then carry out the statistical analysis.From the macroscopic point of view,this dissertation analyzes the development of judicial accounting appraisal industry,the rate of court appearance and the rate of admissibility.And then analyze the quality problems of judicial accounting expert opinion from the angle of the judicial accounting expert opinion is accepted or not,including procedural problems,material problems,starting subject problems and so on and analyze the internal causes of these quality problems.Again,this dissertation analyzes the problems existing in the quality of judicial accounting appraisal opinions from the micro point of view through a specific bribery case.After questioning the content of the judicial accounting appraisal opinions,it has been discovered that there are many problems including the judicial accounting appraisal exists obvious false composition,accounting information fraud,expert opinion beyond the scope of examination certificate,judicial accounting documents is not standard,etc.Finally,on the basis of industry analysis in macro and actual case analysis in micro,putting forward pertinent suggestions from four aspects,including the identification of judicial accounting professional standard and procedure construction,improving the cross-examination of judicial accounting appraisal,setting up the judicial accounting appraisal personnel training management mechanism and strengthening the supervision of judicial accounting appraisal industry.In order to make a certain contribution to improve the quality of judicial accounting expert opinion by combining theory and practice.The research feature of this dissertation is to systematically explore the current problems and causes of judicial accounting identification by using the research method of combining multiple analysis and case anatomy based on The Chinese Judicial Documents Network.The research results of this paper have important application value for improving the quality of judicial accounting appraisal opinions and promoting the healthy development of the judicial accounting appraisal industry.