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司法会计是通过特定人员运用会计技术来实现会计监督功能,从而为案件性质的确认以及刑事责任的划分提供技术保障。司法会计的主要应用方式体现为司法会计检查活动和司法会计鉴定活动两种类型,包括侦查阶段、审查起诉阶段及审判阶段的司法会计等层面。本文认为,应严格规范司法会计专业人员资格,加强司法会计工作管理和监督,制定司法会计的诉讼活动准则,以保障司法会计活动依法进行。
Judicial accounting is the use of accounting techniques to achieve accounting oversight functions by specific personnel, so as to provide technical support for the confirmation of the nature of the case and the division of criminal liability. The main application of judicial accounting is manifested in two types of judicial accounting inspection activities and judicial accounting activities, including the investigation stage, the prosecution phase and the trial phase of judicial accounting and other aspects. This paper argues that we should strictly regulate the qualification of judicial accounting professionals, strengthen the management and supervision of judicial accounting work, and formulate the norms of litigation activities of judicial accounting so as to ensure that judicial accounting activities are carried out according to law.