Accounting Expert Opinion In Civil Procedure For Empirical Research

With the reform and opening up and the prosperity of market economy, economic activity is active. In contrast, more and more economic disputes tend to be complicated, the phenomenon can be prived by China Judgements Online from 2014 to 2015. With the social and economic development, the case of trial and judgment has different characteristics. Because the case involves the economic professional knowledge, the judge without of specialized knowledge cannot based on common sense and knowledge of law to trial and determination.Under the circumstances, the judges have to seek help from professional for the deeper interpretation of the case, as the basis of a case.Accounting expert opinion comes into being in such a situation. In the field of criminal, accounting expert opinion can be producted by authentication institutions of the people’s procuratorate; And in the field of civil, accounting work can be given to more social institutions, research be applied to accounting expert opinion of civil judicial has more significance. For a long time, however, due to historical accumulation, legal lag and interests complicated, our country’s accounting identification both construction of macro and micro construction work, both procedures and appraisal effectiveness have some problems,being the objective requirement of the build socialism country under the rule of law. In order to better solve the problem of reality, and at the same time response of 18 in the fourth plenary session of the "rule of law system construction", "sound judicial appraisal management system", "improve the system of the witnesses and expert witnesses to appear in court", this paper, based on the analysis of 2014-2015, play part on civil judicial accounting expert opinion question for empirical research. This article expounds from the following five parts:Basic concept as the breakthrough point, the first part mainly from longitudinal historical ties to transverse connotation of these two perspectives to describe the concept of judicial accounting appraisal activities. On this basis, the paper will introduce accounting expert opinion as a result of the judicial accounting appraisalactivity. On the one hand, sorting out the process of the formation of the dynamic,showing the help of civil litigation, on the other hand,inspection appraisal Suggestions and discusseing the concept of accounting characteristics of expert opinion.The second part proposed by the China Judgements Online from 2014 to 2015 as sample, through the typical case, key research, attempts to analysis civil cases in judicial accounting appraisal application annual trend, regional distribution, cause of action and startup subject, appraisal institution, inter alia, expert witnesses to appear in court, cross-examination, judicial application present situation and problems of analysis and research,probeing into the existing legislation. In this way,we can find out many problems of Accounting expert opinion.The third part shows the saying------ "A Stone from Other Hills may Serve to Polish the Jade of This One". Both accounting expert witness system of common law system and continental law system of accounting expert witness system, both in addition to the differences of name, its essence is same responsing to the economics major issues involved in litigation.Contrapose to through the comparison of accounting expert opinion judicial application system, will help to improve and perfect the relevant system in Chinese.The last part in accounting appraisal Suggestions to our country judicial application status quo, on the basis of empirical research, absorption and reference to two major legal systems accounting expert opinion judicial application system, paint is suitable for the present situation of our country civil judicial accounting appraisal Suggestions applicable blueprint. To build our country’s present civil judicial accounting expert opinion apply principles and rules, and the auxiliary, expert witness to appear in court, cross-examination and experts juror system are proposed.