Research On The Legal Effect Of Judicial Accounting Expert Opinion

From the 1980 s to the present, the development of judicial accounting in our country has experienced from none exist to the opposite, from imperfect to more perfect. Judicial accounting expert opinion plays an increasingly important role in today’s judicial practice, It can prove the fact of financial accounting in the case. However, the legal effect of judicial accounting expert opinion becomes a focus of controversy. Both parties in the proceedings of the legal dispute over the validity of expert opinion. Judges do not usually adopt the judicial accounting expert opinion in trials as well,which lead to the judicial accounting expert opinion tends to become a mere scrap of paper. It not only did not play a role in the proof, but a waste of a lot of judicial resources.The legal effect of judicial accounting expert opinion have required two elements-- proof ability and proof force. So the article will start from this two elements, analyze the influencing factors, and draw lessons from the experience of the two legal systems. Then, put forward opinions on how to guarantee the legal effect of judicial accounting expert opinion. Specifically, this paper is divided into five chapters. The first chapter mainly introduces the basic concepts of judicial accounting and legal effect; The second chapter mainly analyzes the related factors that affect the legal effect accounting judicial expertise; The third chapter combined with judicial practice, put forward problems existing in the adoption of accounting judicial expert opinion; The fourth chapter compares the legal effect of the opinions of the two legal systems, and summarizes the measures taken to ensure the validity of the expert opinion; The fifth chapter drawing on the experience of extraterritorial, puts forward some suggestions on how to guarantee the legal effect of judicial accounting expert opinion.