| 完善司法会计鉴定制度的思考 |
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| 引用本文： | 王民治,刘红缨.完善司法会计鉴定制度的思考[J].云南财贸学院学报,2006,22(6):77-81. |
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| 作者姓名： | 王民治 刘红缨 |
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| 作者单位： | 云南财经大学高等职业技术学院 云南昆明650221(王民治)，云南云药有限公司 云南昆明650118(刘红缨) |
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| 摘 要： | 多年来,司法会计鉴定制度存在许多问题,严重影响了司法会计鉴定的科学性、客观性和司法公正性。如何完善司法会计鉴定制度是一个值得探讨的课题。文章立足于中国现行司法会计鉴定制度存在的弊端,提出了建立适合中国国情的司法会计鉴定制度的构想。
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| 关 键 词： | 司法会计 鉴定制度 制度弊端 |
| 文章编号： | 1007-5585（2006）06-0077-05 |
| 收稿时间： | 2006-08-14 |
| 修稿时间： | 2006-08-14 |
Study on the Perfection of Judicial Accounting Identification System |
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| WANG Min-zhi,LIU Hong-ying.Study on the Perfection of Judicial Accounting Identification System[J].Journal of Yunnan Finance and Trade Institute,2006,22(6):77-81. |
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| Authors: | WANG Min-zhi LIU Hong-ying |
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| Institution: | 1. Faculty of Vocational Higher Education, Yunnan University of Finance and Economics, Kunming 650221, China; 2. Yunnan Yunyao Co. Ltd. , Kunming 650118, China |
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| Abstract: | For many years,many problems exist with the identification of judicial accounting system which greatly influenced its rationality,objectivity,and the fairness of judicatory.Therefore,how to solve the problems and perfect the judicial accounting identification system have aroused great concern of accounting professionals.Based on the existing disadvantages of Chinese judicial accounting identification system,the authors give some propositions concerning Chinese judicial accounting identification system. |
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| Keywords: | Judicial Accounting Identification System Disadvantage of the System |
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