法务会计在民事诉讼中的证据支持研究

法务会计是一门新兴学科,其主要职能是舞弊调查与诉讼支持。法务会计在不同诉讼中所提供的支持是不同的,在同一诉讼的不同阶段所起的作用也是不同的。法务会计在民事诉讼中证据收集时必须注意客观性、必要性及时性问题。目前,我国在民事诉讼制度方面缺乏系统的理论研究,现行的一些规定和作法基本建立在自发的传统习惯之上,已远远背离了社会发展现实的需要。法务会计在民事诉讼支持中,应提高法务会计诉讼支持的认知度、推进法务会计诉讼的理论研究、增强法务会计专家支持诉讼的能力、拓宽法务会计诉讼支持的业务领域、统一法务会计技术鉴定标准、明确执行诉讼支持业务的法务会计专家的法律责任、构建法务会计专家证人制度。

Evidentiary Support of Forensic Accounting in Civil Actions

Forensic accounting,a new branch of science,which mainly plays its role in investigating fraud and supporting lawsuits.Forensic accounting offers various supports in different lawsuits.Even in the different stage of a case,it plays distinctive roles.In a civil action,the collection of forensic accounting evidence must be objective,necessary and in time.With respect to the current civil action system in China,it falls short of theoretical research with some regulations and practices set on the basis of traditional customs,deviating afar from the realistic need of social development.In supporting civil actions,the cognition degree of forensic accounting should be raised,theoretical research of forensic accounting should be boosted,the support ability of forensic accounting experts should be enhanced,the supporting field should be expanded,the qualification standard of forensic accounting should be uniformed,the legal responsibility of forensic accounting experts should be defined,and the witness system of forensic accounting experts should be built.