Research On The Examination And Judgment Of Accounting Judicial Expertise Opinions

With the vigorous development of market economy and the rapid progress of information society,a variety of emerging industries have been derived.Social and economic activities are becoming more and more complex and diverse.New types of property crime cases continue to appear.The financial and accounting problems involved in the cases are diverse,which brings new challenges to the court trial.Accounting expertise opinion has become the key evidence for the determination of criminal facts in such cases.Accounting judicial expertise is more and more applied to judicial practice.Since the decision on the administration of judicial expertise(hereinafter referred to as the decision)was issued by the Standing Committee of the National People’s Congress in 2005,the unified registration and management system of judicial expertise has been basically established.In 2015,the judicial expertise of environmental damage was included in the unified registration and management scope of judicial administrative organs,and the "four categories" judicial expertise management system was determined.In 2018,the Ministry of justice carried out standardized dismissal activities for the "four categories" judicial appraisal institutions and appraisers,so that the "dichotomy" management mode of judicial appraisal(that is,the "four categories" judicial appraisal institutions are registered and managed by the judicial administrative organ,and the "four categories" appraisal institutions are managed by their respective industry competent departments)is gradually formed.As an appraisal project outside the "four categories",Accounting judicial expertise is no longer directly bound by the laws and regulations related to the "four categories" of judicial expertise.At present,only three major procedural laws and relevant judicial interpretations and other superior laws regulate accounting judicial expertise activities.The legal provisions are relatively general and rough,and there is a lack of specific regulations and rules to guide Accounting judicial expertise activities,The examination and judgment of Accounting judicial expertise opinions are also in trouble due to the lack of specific norms.There is an urgent need to establish a set of rules with strong operability and wide application scope in the field of examination and judgment of accounting expertise opinions.Based on the practice of Judicial Expertise Management in China,this paper compares and analyzes the existing "four categories" of judicial expertise opinion review and judgment rules in China and the general rules of scientific evidence admissibility review in foreign countries.Through literature reading and case analysis,this paper summarizes the problems and risks faced by the courts in the review and judgment of Accounting judicial expertise opinion in China.Understand in detail the admissibility standards of expert opinions(expert testimony)in foreign legal system countries,and then based on the existing legal provisions and research results of the rules for the examination and judgment of expert opinions,discuss and put forward personal opinions on the examination and judgment of expert opinions of Accounting judicial expertise,a "four types of external" appraisal project,in order to help build a systematic and complete rules for the examination and judgment of Accounting judicial expertise opinions.At the same time,It provides a reference for the research on the examination and judgment of other judicial expertise opinions outside the "four categories".