Research On Identification Of Judicial Accounting

Identification of judicial accounting is a kind of litigation activity inwhich judicial organizations and the parties, in order to find the case fact,assign or employ personnel with judicial accounting expertise to conductidentification on issues of financial accounting needed to be resolved in acase. The system of identification of judicial accounting means various rulesto regulate judicial accounting identification activities. It includes the setupand management of organs for identification of judicial accounting, thecontrol of identification procedure, questioning of identification result andattestation, etc. The identification of judicial accounting is a specific type injudicial identification. Its system setup is closely related with the completionof judicial identification. Beginning with the definition of identification of judicialaccounting, this article analyzes the scientific base ofidentification of judicial accounting to provide specializedsupport to litigation, illustrate the definition of system ofidentification of judicial accounting and its features, and on thebasis of analyzing the current status of this system, account forthe necessity to set up such system, the value criteria of justiceand efficiency to be followed and the principle of law-governing,independence, openness and coordination. After that, the articleselects the management of organs for identification of judicialaccounting(including appraiser system), the start system andsystem for questioning result of identification as objective tobe discussed and researched. By doing so, the article puts forwardthe setup of system of identification of judicial accounting inaccordance with the specific state conditions. The management of judicial accounting identification organsand appraisers is a start for construction of the system. Giventhe diversity of organs and appraisers in our country, the articleholds that such organs should be independent from judicial organssuch as the security departments, the prosecuratorates and thecourts. They should be administered by the judicial administrationand the qualification criteria for appraisers should be unified. The start system for identification of judicial accounting isthe second to be discussed. By introducing and analyzing theattachment of the right to start judicial identification inAnglo-American and civil law system countries, the articleexplains the different ways to start such system in different stageof litigation and for different cases on the basis of China'sstate condition and on the premise of justice and efficiency. The questioning of the result of identification decideswhether the identification will play a role in providingprofessional support to the litigation. Therefore, theconstruction of this system should not be ignored. The articleanalyzes the character of identification result and the commonmodel for questioning of such result, holding that before suchquestioning, identification result should be showed as evidenceand the appraisers should appear in the court. At the same time,the article discusses the content to be related in questioning andnecessary principles for questioning.