摘要
我国法务会计人员在诉讼中不出庭现象极为普遍,严重制约了法务会计功能的发挥和法庭审判公正目标的实现;法务会计人员不出庭作证的根本原因在于立法本身的不完善;要真正解决法务会计人员不出庭作证问题,必须从三方面完善立法:确立直接言词原则或传闻证据排除规则;明确法务会计人员出庭时的诉讼地位以及与出庭有关的权利、义务和责任,建立法务会计专家辅助人与司法会计鉴定人的对抗制度。
The forensic accountants often make default in our country. This prevalent phenomenon has restricted the function of forensic accounting and affected the fairness of trial. The cause of this problem lies in the flaws in legislation. This paper proposes to improve legislation from three aspects： establish the rule of directness and wordage or excluding the hearsay, prescribe the status, rights, obligations and responsibilities of the forensic accountants when they appear in court, and establish the oppositional system of the expert assistant of judicial accounting appraiser and the forensic accountant.
出处
《南京审计学院学报》
2010年第1期45-50,共6页
journal of nanjing audit university
基金
江苏省教育厅高校哲学社会科学基金指导项目(07SJD710026)
关键词
法务会计
出庭作证
立法
forensic accounting
appear in court
legislation
