论我国法务会计专家证人制度的构建

法务会计专家证人制度在英美法系已比较成熟,我国相关案件的处理以及现行司法会计鉴定人制度的完善,都亟须引入这一制度。建立我国法务会计专家证人制度,应当考虑模式设置,还应当综合考虑其具体制度设计,包括资格认证和审查,专家证人的基本职责、权利与义务,作证程序,责任机制,以及如何避免制度本身的缺陷等方面的内容。

On the Establishment of Expert Witness System in Chinese Forensic Accounting

The expert witness system of forensic accounting has been developed to a certain degree in AngloAmerican Legal System,which should be introduced into the processing of related domestic cases and to improve the current appraiser system in forensic accounting.The mode configuration and detailed system design should be considered while establishing expert witness system in Chinese forensic accounting,which include qualification identification and examination,fundamental obligation,rights and duties of expert witness,witness procedure,duty mechanism,how to avoid the inner deficiency of the system and so on.