Judicial Accounting System Research In The Field Of The Criminal Procedure

Judicial accounting plays a vital part in criminal proceedings. It can provide technical assistance to solve some specific problems, such as ascertaining facts, declaring disputes, identifying evidence, distinguishing the true from the false, discerning between right and wrong, and convicting and measuring penalty. Therefore, it is of great significance to safeguard judicial justice and guarantee the independence, objectivity, impartiality and validity in the process of collecting fixed asset evidence. This paper discusses the concept of judicial accounting, the related concepts and the theoretical basis, combining with the status of our country's criminal justice and the direction of reform of the judicial system. Looking forward to adopting the rational core of foreign-related scientific system in order to establish China's accounting system in line with the national conditions.