完善司法会计鉴定制度的思考  

Study on the Perfection of Judicial Accounting Identification System

作　　者：王民治[1] 刘红缨 

机构地区：[1]云南财经大学高等职业技术学院,云南昆明650221 [2]云南云药有限公司,云南昆明650118

出　　处：《云南财经大学学报》2006年第6期77-81,共5页Journal of Yunnan University of Finance and Economics

摘　　要：多年来,司法会计鉴定制度存在许多问题,严重影响了司法会计鉴定的科学性、客观性和司法公正性。如何完善司法会计鉴定制度是一个值得探讨的课题。文章立足于中国现行司法会计鉴定制度存在的弊端,提出了建立适合中国国情的司法会计鉴定制度的构想。For many years, many problems exist with the identification of judicial accounting system which greatly influenced its rationality, objectivity, and the fairness of judicatory. Therefore, how to solve the problems and perfect the judicial accounting identification system have aroused great concern of accounting professionals. Based on the existing disadvantages of Chinese judicial accounting identification system, the authors give some propositions concerning Chinese judicial accounting identification system.

关 键 词：司法会计 鉴定制度 制度弊端 

分 类 号：F233[经济管理—会计学]