摘要
注册会计师所从事的会计鉴定业务是法务会计的重要内容,其出具的鉴定意见本质上属于专家证据,对法务会计鉴定意见的采信应适用专家证据采信规则。本文立足于法理学,结合会计信息的质量特征,从法务会计鉴定意见的采信机理———证据能力与证明力的统一入手,构建法务会计鉴定意见的采信机制,认为诉讼程序的不同是确定采信机制内容的主要依据,诉讼主体的不同是划分采信机制内容的重要标准。法务会计鉴定意见的可采性、质证和采纳三个环节相互影响、相互作用,构成了法务会计鉴定意见采信机制的主要内容。
Accounting identification performed by CPA is the important content of forensic accounting,and its opinion belongs to expert evidence in essence.The adopting of the opinion applies to adopting rules of expert evidence.Based on the jurisprudence and quality characteristics of accounting information,the article constructs adopting mechanism starting from adopting mechanism theory: the integration of evidence ability and proof.We point out that different in lawsuit procedure is main basis to determine the admissibility mechanism,and different in lawsuit main body is important standard to divide the admissibility mechanism.The admissibility,cross-examination and adopting of forensic accounting identification opinion influence each other,which constitute the main content of forensic accounting identification adopting mechanism.
出处
《会计研究》
CSSCI
北大核心
2013年第8期89-95,97,共7页
Accounting Research
基金
江西省高校人文社科重点研究基地研究项目(JD1028)