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我国司法会计市场存在的问题与对策
引用本文:杨桦.我国司法会计市场存在的问题与对策[J].中国林业经济,2008(1):42-44,47.
作者姓名:杨桦
作者单位:黑龙江司法警官职业学院,哈尔滨,150060
摘    要:分析了现阶段我国司法会计市场供给主体组织机构尚不完全独立、需求主体权益没有法律保障、鉴定主体资格审查与认定不全面、业务规范体系不完善、理论研究与后续人才培养滞后等方面存在的问题。提出通过建立错案追究制度,登记注册司法会计鉴定人资格,统一司法会计鉴定技术标准,组建行业协会等规范司法会计市场的具体措施,促进司法会计市场步入良性发展的轨道。

关 键 词:司法会计  司法会计市场  司法会计鉴定  司法会计  会计市场  存在  问题  对策  Market  Accounting  Countermeasures  轨道  发展  规范体系  行业协会  技术标准  会计鉴定  统一  鉴定人资格  登记注册  追究制度  错案  人才培养
文章编号:1673-5919(2008)01-0042-03
收稿时间:2007-12-18
修稿时间:2007年12月18

The Problems and the Countermeasures in the Judicial Accounting Market in Our Country
YANG Hua.The Problems and the Countermeasures in the Judicial Accounting Market in Our Country[J].China Forestry Economy,2008(1):42-44,47.
Authors:YANG Hua
Abstract:Analyzes the existing problems of the judicial accounting markets of our country in aspects like the still incomplete independence of supply subject organization, the rights and interests of demand subject with no legal guarantee, the incomplete of examination and verification of the appraising subject qualification, the deficiency of service specification system, the lagging of theoretical research and subsequent talent cultivation etc. Raised up some concrete measures of the misjudged case investigation system, registering the judicial accounting appraiser qualification, unifying judicial accounting appraisal technology standards and organizing industrial organization etc to standardize the judicial accounting markets, and so as to promote the judicial accounting markets enter into a track of virtuous cycle development.
Keywords:judicial accounting  judicial accounting market  judicial accounts appraisal  
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