Research On The Standardization Of Judicial Accounting Appraisal Evidence

Recent years, with the development of reform&opening up and marketeconomy, our economic and social life has highly advanced. However, more andmore economic crimes, litigations and disputes are appearing. As the knowledge ofjudicial official, lawyers and clients is so much limited, only professional with bothlegal and financial accounting knowledge can successfully solve these complexproblems. And Judicial Accountant, which also called forensic accountant in abroad,appeared to satisfy this need. During the litigation, these professionals collect thefinancial&accounting evidence and provide judicial accounting appraisal opinionafter judicial accounting activities, helping to solve the professional problems offinance&accounting. Like other judicial appraisal opinions, judicial accountingappraisal opinion is of great importance for the court to make an impartial judgment.As the basis of judicial accounting appraisal opinion, the judicial accountingappraisal evidence is included in the evidence in litigation. Therefore, the categories,forms, collection, reviewing, judging and applying of evidence, should follow bothfinancial rules and judicial rules. But for a long time, people have been used to solveproblems with auditory rules, method and experience, ignoring the fact that judicialaccounting appraisal activity is one kind of litigation, leading to several differentappraisal opinions, and some are too contradictory to be accepted by the court. Providing those phenomena above, it’s necessary to proceed related studies to satisfythe need of litigation and help to safeguard fairness and justice.The first part discusses the definition, proving object and appraisal scope, andlay the foundation for later discussion. The second part presents the basic theory ofthe meaning, classification and forms of judicial accounting appraisal evidence, andputs emphasis on the dispute if verbal evidences should be used as judicialaccounting appraisal evidence. The third part analyzes the current situation andproblem on defining, collecting and applying judicial accounting appraisal evidence,and excludes the application of auditory evidence rules during the appraisal process.In the meantime, the thesis clarifies the necessity and urgency to standardize thejudicial accounting appraisal evidence, aiming to put forward relative measures andsuggestions.