Research On The System Of Civil Liability Of Forensic Accounting Expert

With the rapid development of China’s economy and the construction of the rule of law in society,there are more and more cases that require the use of financial accounting knowledge and skills to resolve disputes and solve doubts in the court trial process,and judicial accounting expertise is widely used in the court.The special subject of forensic accounting appraisers is gradually becoming familiar to the public.Forensic accounting appraisers are the direct implementers of appraisal activities and have a certain degree of autonomy over appraisal activities.To avoid the abuse of rights,the operation process of rights must be strictly supervised.In current judicial practice,the legislation does not explicitly stipulate the civil legal liability of forensic accounting experts,and the restraint mechanism for forensic accounting experts is not perfect.In recent years,the number of cases in which judicial accounting appraisers are prosecuted by parties for their illegal or infringing acts has increased,and the demand for judicial accounting appraisers to bear corresponding civil liability has aroused social concern.To protect the legitimate rights and interests of the parties and maintain the fairness and justice of the law,it is necessary to study the civil liability system of forensic accounting appraisers in China.Currently,most of the research on judicial accounting focuses on the theoretical and practical status quo,while there is almost no specialized research on judicial accounting to identify civil liability.So that,the main purpose of this article is to analyze the problems existing in the judicial accounting appraisal civil liability system and discuss solutions for theoretical and practical reference.By analyzing the meaning and selection of forensic accounting appraisers,that shows the forensic accounting appraisers have a special legal status.Due to the diversity of management and complexity of status of forensic accounting appraisers in China,the nature of their civil liability also varies in different cases.Due to the collection of cases involving judicial accounting expertise on the website of judicial documents,and the refining and analysis of the current situation of judicial accounting expertise bearing civil liability in China,it is found that there are relatively few cases of judicial accounting expertise and institutions being accused of breach of contract or infringement,and the judgment result is that the subject of the expertise bears civil liability.Based on the analysis of current legislative cases in China,it is found that there are some problems in investigating the civil liability of forensic accounting expertise in China: the parties only sue the expertise institution to bear civil liability,and rarely sue specific experts;The scope of liability is not clear;Lack of unified standards for qualification review and appraisal of forensic accounting appraisers;The allocation of the burden of proof is unreasonable;The judicial accounting appraiser’s compensation ability is limited.It is difficult for victims to assert their rights,and it is urgent to clarify how to pursue the civil liability of forensic accounting experts.In order to solve these problems,I have studied relevant systems abroad for reference,and compared the legal status and civil liability nature of expert witnesses in Anglo-American law systems with those of judicial experts in continental law systems.It is recognized that China should learn from each other’s strengths and complement each other’s weaknesses.When judicial accounting expertise tends to be socialized,the nature of civil liability of expert witnesses should also be judged closer to the liability for breach of contract.In view of the problems existing in domestic judicial practice and the use of foreign systems for reference,this article proposes suggestions for establishing and improving the civil liability system for forensic accounting appraisal in China.Firstly,on the basis of formulating a unified management system for forensic accounting expertise,change the setting of subjects bearing civil liability,determine the scope of compensation for civil liability in forensic accounting expertise,and unify the access standards and appraisal criteria for forensic accounting expertise;Secondly,we should strengthen the procedural guarantee of the prosecution process of the parties;Third,establish a system of professional insurance and mutual assistance for forensic accounting appraisers to provide protection for victims to assert their legitimate rights and interests.