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随着我国经济犯罪案件的增长,司法会计鉴定作为认定贪污、挪用公款、职务侵占等经济犯罪的主要证据之一,在案件的侦破、审判过程中起到了至关重要的作用。司法会计鉴定与审计不同,所以在刑事案件的办理中,审计报告并不等同也不能替代司法会计鉴定。司法会计鉴定需要经过质证才能作为定罪量刑的证据。并且,只有司法机关有权委托司法会计鉴定,不宜由被害人或者犯罪嫌疑人方直接委托司法会计鉴定。
With the increase of economic crime cases in our country, forensic accounting appraisal is one of the main evidences of economic crimes such as embezzlement, misappropriation of public funds and job encroachment, which plays a crucial role in the process of case detection and trial. Judicial accounting appraisal and audit are different, so in the handling of criminal cases, the audit report is not the same can not replace the forensic accounting. Judicial accounting appraisal needs to be certified as evidence of conviction and sentencing. Moreover, only the judiciary has the right to entrust judicial and accounting appraisals. It is not appropriate for the victims or the suspects to directly entrust judicial and accounting appraisals.