基建工程贪贿犯罪的司法会计鉴定风险防控探析  

Analysis on the Risk Prevention and Control of Forensic Accounting Appraisal of Corruption and Bribery Crimes in Infrastructure Projects

作　　者：雷华 董仁周[1] LEI Hua;DONG Ren-zhou(Hunan University of Finance and Economics, Changsha Hunan 410205)

机构地区：[1]湖南财政经济学院,湖南长沙410205

出　　处：《湖南财政经济学院学报》2021年第3期100-107,共8页Journal of Hunan University of Finance and Economics

基　　金：湖南省教育厅高校创新平台基金项目“基建工程贪贿犯罪财务手段及其司法会计查防对策研究”(项目编号:14K016);湖南省教育厅创新平台开放基金项目“大数据背景下法务会计监控高校官员财产路径研究”(项目编号:19K014);湖南省社会科学成果评审委员会课题“大数据视域下法务会计监控官员财产制度建构研究”(项目编号:CYP22023)。

摘　　要：通过分析基建工程贪贿犯罪的主体、罪名与行为,简析了基建工程贪贿犯罪的司法会计鉴定基本环境;探讨了基建工程贪贿犯罪的司法会计鉴定风险主要有鉴定能力风险、鉴定程序风险、鉴定意见风险、鉴定责任风险;梳理了基建工程贪贿犯罪的司法会计鉴定风险主要成因为鉴定材料提交程序不当、鉴定人员专业能力不足、鉴定人员道德素质不高、鉴定机构自律约束不强、鉴定职业标准执行不力、鉴定违法责任追究不力,最后提出了基建工程贪贿犯罪的司法会计鉴定风险防控对策为持续提升鉴定能力、全面规范鉴定程序、严格完成鉴定过程、精准确定鉴定意见、提供管理咨询建议、购买鉴定执业保险、优化司法会计队伍,确保有效防范基建工程贪贿犯罪。This paper provides a brief analysis of the basic environment of forensic accounting appraisal of bribery crimes in infrastructure projects and discusses the main parts of forensic accounting appraisal risk of bribery crimes in infrastructure projects,including appraisal ability risk,appraisal procedure risk,appraisal opinion risk,and appraisal liability risk.Further,the paper explains that the forensic accounting appraisal risk of bribery crimes in infrastructure projects is due to the improper appraisal materials submission procedures,the insufficient professional competence of appraisers,the low morality of appraisers,the weak self-discipline of appraisal agencies,the ineffective implementation of appraisal professional standards,and the inadequate responsibility investigation for illegal appraisal.Finally,to ensure effective prevention of corruption and bribery crimes in infrastructure projects,this paper proposed several countermeasures,including continuously improving appraisal capabilities,fully standardizing appraisal procedures,strictly completing the appraisal process,accurately determining appraisal opinions,providing management consulting advice,purchasing appraisal practice insurance,and optimizing the arrangement of the forensic accounting team.

关 键 词：基建工程 贪贿犯罪 司法会计鉴定 风险防控 

分 类 号：D918.95[政治法律—法学]