Research On The Measurement,Influencing Factors And Improvement Of The Opinion Quality Of Judicial Accounting Expert Assistant

With the development of social productive forces,China’s economic development level is constantly improving,economic behavior and its consequences are becoming increasingly complex,and economic disputes occur frequently.In order to improve judicial efficiency and promote judicial fairness,the judicial accounting appraisal system has played an important role in the fact determination involving financial related professional issues in the cases.However,the judicial accounting appraisal system also has problems such as weak antagonism,lack of transparency and inconsistent identification standards.The parties have the right to question the conclusions of judicial accounting appraisal and the need to seek litigation help from experts who master legal and financial accounting knowledge.In 2013,China’s expert assistant system was formally implemented.The law gave the parties the right to entrust people with specialized knowledge to appear in court and cross-examine the appraisal opinions of appraisers,and the participation of judicial accounting experts in litigation as helpers was confirmed by legislation.This paper uses the literature research method,qualitative comparative analysis method(QCA)and case study method to study the opinion quality of judicial accounting experts.First of all,review the background of the judicial accounting expert assistant system through the relevant literature,clarify the related concepts of judicial accounting expert assistant system,demonstrate the value of the judicial accounting expert assistant system and the quality of the judicial accounting expert opinion,explore the influence factors of expert opinion quality.Secondly,this paper takes 87 lawsuits participated by judicial accounting experts from 2014 to 2020,and analyzes the overall implementation of judicial accounting expert assistant system from the perspectives of case cause,expert court appearance,acceptance rate of expert opinions and expert qualification.The acceptance of expert opinions is divided into three types: acceptance,partial acceptance and nonacceptance.On the basis of classification,the logic of judges evaluating experts’ opinion in different cases is studied.This paper believes that the expert opinions accepted by the judge can strive for the interests of the parties,reflects the value of the judicial accounting expert assistant system,and is a high-quality opinion.In order to study the factors affecting the quality of expert opinions,this paper uses the QCA research method to explore the influence of four factors: expert court appearance,judicial accounting appraisal,expert qualification disclosure and expert opinion form on the acceptance of opinions.Finally,this paper puts forward the countermeasures to improve the quality of the opinion of judicial accounting experts.On the one hand,from the perspective of judicial accounting expert assistant participation in litigation,through the analysis of a real estate development contract dispute,explore the path for experts to express the opinions of high-quality: grasp the case situation —— clear contradiction focus ——to provide specific opinions.The issuance of opinions should emphasize the professional thinking of accounting and adopt easy to understand argumentation.On the other hand,from the perspective of legal system and judicial accounting industry management,to explore the path to improve the system of judicial accounting expert assistant,and then improve the quality of judicial accounting expert assistant opinions.