| 司法会计理论辨析与专家证人心智理性探究 |
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| 引用本文： | 曾哲.司法会计理论辨析与专家证人心智理性探究[J].南京金融高等专科学校学报,2011(1):73-77. |
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| 作者姓名： | 曾哲 |
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| 作者单位： | 南京审计学院法学院,江苏南京211815 |
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| 基金项目： | 国家社会科学基金项目（10BXW018） |
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| 摘 要： | 司法会计制度的理论引进是对中国司法者理性与心智的增益和补充。中国特色的司法公平廉洁正义理论,离不开司法会计及专家证人制度的建构和推动,国家政府间的审计、社会企业间的审计内部控制缺失及公司财务舞弊堪忧现状,促进了司法会计及专家证人对涉案本体在程序正义上的支持和实体正义的回归。
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| 关 键 词： | 司法会计 法务会计 专家证人 理论 心智 |
On the Theory of Forensic Accounting and the Mind of Expert Witnesses |
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| ZENG Zhe.On the Theory of Forensic Accounting and the Mind of Expert Witnesses[J].Journal of Nanjing Higher Finance College,2011(1):73-77. |
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| Authors: | ZENG Zhe |
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| Abstract: | The introduction of the forensic accounting helps discipline the jurists＇ morality. Judicial theory with Chinese characteristics is inseparable from the judicial system of accounting and expert witness. The lack of audit among governments and enterprises and the fraud in finance promote the establishment of the system of forensic accounting and expert witness. |
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| Keywords: | forensic accounting expert witness theory mind |
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