我國(guó)司法會(huì)計(jì)活動(dòng)證據(jù)規(guī)則研究.pdf

1、司法會(huì)計(jì)活動(dòng)的主要任務(wù)是為法庭提供財(cái)務(wù)會(huì)計(jì)資料證據(jù)和司法會(huì)計(jì)鑒定意見(jiàn)以證明案件的財(cái)務(wù)會(huì)計(jì)事實(shí)。任何案件事實(shí)的證明都會(huì)涉及到證據(jù)規(guī)則，財(cái)務(wù)會(huì)計(jì)事實(shí)的證明和認(rèn)定涉及的證明規(guī)則包含司法會(huì)計(jì)證據(jù)規(guī)則，司法會(huì)計(jì)證據(jù)規(guī)則的研究有利于查明案件的財(cái)務(wù)會(huì)計(jì)事實(shí)。本文以財(cái)務(wù)會(huì)計(jì)事實(shí)和財(cái)務(wù)會(huì)計(jì)資料證據(jù)為基礎(chǔ)展開(kāi)，圍繞司法會(huì)計(jì)取證證據(jù)規(guī)則和司法會(huì)計(jì)鑒定證據(jù)規(guī)則進(jìn)行了論述。 通過(guò)論述，首先，初步構(gòu)建了我國(guó)司法會(huì)計(jì)活動(dòng)證據(jù)規(guī)則體系，本文認(rèn)為我國(guó)司法會(huì)計(jì)活動(dòng)

2、證據(jù)規(guī)則應(yīng)當(dāng)包括司法會(huì)計(jì)取證規(guī)則和司法會(huì)計(jì)鑒定證據(jù)規(guī)則兩個(gè)部分，其中司法會(huì)計(jì)取證規(guī)則體系包括合法性規(guī)則、關(guān)聯(lián)性規(guī)則、客觀性規(guī)則、完整性規(guī)則和方法適當(dāng)性規(guī)則，司法會(huì)計(jì)鑒定證據(jù)規(guī)則體系包括司法會(huì)計(jì)鑒定證據(jù)的提供規(guī)則和運(yùn)用規(guī)則。其次，對(duì)司法會(huì)計(jì)檢查取證主體、司法會(huì)計(jì)鑒定證據(jù)規(guī)則與審計(jì)準(zhǔn)則的差異、司法會(huì)計(jì)鑒定啟動(dòng)權(quán)的歸屬等當(dāng)前司法會(huì)計(jì)學(xué)界的熱點(diǎn)問(wèn)題進(jìn)行論述并提出了自己的觀點(diǎn)，認(rèn)為司法會(huì)計(jì)檢查取證的主體應(yīng)當(dāng)是案件的偵查人員；司法會(huì)計(jì)鑒定證據(jù)規(guī)則與

3、審計(jì)規(guī)則有差異，司法會(huì)計(jì)鑒定應(yīng)當(dāng)有其自己的規(guī)則：從切實(shí)保障當(dāng)事人的權(quán)益出發(fā)，當(dāng)事人應(yīng)當(dāng)有啟動(dòng)司法會(huì)計(jì)鑒定的權(quán)利。 本文一共分四章，開(kāi)篇首先介紹了司法會(huì)計(jì)證據(jù)規(guī)則的研究背景和研究司法會(huì)計(jì)證據(jù)規(guī)則的原因；第二章詳細(xì)論述了財(cái)務(wù)會(huì)計(jì)事實(shí)的證明與司法會(huì)計(jì)證據(jù)規(guī)則的關(guān)系：第一節(jié)研究了財(cái)務(wù)會(huì)計(jì)事實(shí)的定義、財(cái)務(wù)會(huì)計(jì)事實(shí)的劃分、財(cái)務(wù)會(huì)計(jì)事實(shí)的證明途徑、財(cái)務(wù)會(huì)計(jì)事實(shí)的證明過(guò)程以及財(cái)務(wù)會(huì)計(jì)事實(shí)與司法會(huì)計(jì)證據(jù)規(guī)則的關(guān)聯(lián)，第二節(jié)研究了財(cái)務(wù)會(huì)計(jì)資料的構(gòu)成、

4、財(cái)務(wù)會(huì)計(jì)資料證據(jù)的含義和財(cái)務(wù)會(huì)計(jì)資料證據(jù)的特殊屬性及其對(duì)證據(jù)收集規(guī)則的特殊影響，第三節(jié)研究了司法會(huì)計(jì)鑒定的范圍與研究司法會(huì)計(jì)鑒定證據(jù)規(guī)則的關(guān)聯(lián)；第三章詳細(xì)論述了司法會(huì)計(jì)取證規(guī)則：第一節(jié)研究了司法會(huì)計(jì)取證的含義、當(dāng)前學(xué)界對(duì)司法會(huì)計(jì)檢查主體的爭(zhēng)議以及爭(zhēng)議對(duì)司法會(huì)計(jì)取證規(guī)則的影響，第二節(jié)研究了司法會(huì)計(jì)檢查取證的范圍及特點(diǎn)，第三節(jié)研究了司法會(huì)計(jì)取證規(guī)則：第四章詳細(xì)論述了司法會(huì)計(jì)鑒定證據(jù)規(guī)則：第一節(jié)研究了當(dāng)前學(xué)界對(duì)司法會(huì)計(jì)鑒定證據(jù)的爭(zhēng)議和司法會(huì)計(jì)