摘要
司法会计鉴定意见虽然是一种法定的证据形式,但不具有天然的"权威性",在民事诉讼中需要在法庭上经过质证才能确定其证明能力和证明力。从民事诉讼角度,论述司法会计鉴定意见及其质证问题,分析司法会计鉴定意见质证的现状及存在的问题,并提出完善司法会计鉴定意见质证的思考。
Although forensic accounting appraisal is a kind of legal evidence form, it is not naturally granted the ＂authority＂; its proving capacity and power in civil cases is decided after cross examination in courts. From the point of view of civil proceedings, the issues concerning forensic accounting appraisal and its cross examination is discussed; the present situation and existed problems of the cross examination are analyzed; measures on improving the cross examination of forensic accounting appraisal is proposed.
出处
《中国司法鉴定》
北大核心
2009年第2期59-62,共4页
Chinese Journal of Forensic Sciences
关键词
民事诉讼
司法会计
鉴定意见
质证
civil proceedings
forensic accounting
appraisal result
cross examination
