Research On Judicial Cost And Judicial Efficiency Based On Activity Based Costing

With China's entry into a comprehensive social transformation period,social system reform has entered a crucial stage of overall reform.As an important part of social reform,justice,efficiency,the goal of the authority of judicial reform is also in an orderly manner.Faced with the contradiction between the rapid increase of judicial demand and insufficient supply of judicial resources,the Seventeenth Congress of the Communist Party of China clearly put forward the goal of establishing a fair,efficient and authoritative socialist judicial system.In order to achieve the goal of "efficiency",judicial cost and judicial efficiency are the main forms of expression.In judicial resources supply is affected by the objective conditions within a short period of time can not be a substantial increase in the number of cases,by reducing the judicial cost to improve judicial efficiency to effectively alleviate the shortage of judicial resources,promote the rule of law is of great significance.Therefore,the study of judicial costs and its control will help to promote the realization of judicial efficiency.The paper expatiates the research background,reviews the domestic and international academic circles and the judicial circles on the cost of justice and judicial efficiency related literature works,first introduces the basic concept and characteristics of judicial cost and judicial efficiency,introduces the theory and method of activity-based cost management--activity-based costing;secondly,analyzes the present situation of cost of justice and judicial efficiency in our country,while summing up the achievements and problems,this paper analyzes the factors influencing the efficiency of justice,puts forward the necessity and feasibility to improve judicial efficiency through judicial cost accounting and judicial cost control strengthening.Thirdly,the judicial cost accounting model based on activity based costing and the judicial efficiency evaluation model based on KPI are constructed and analyzed.Then,taking G County People's court as an example,through the empirical analysis,using the activity based costing in the G County People's court to carry out the specific implementation of judicial cost accounting,the rational allocation of judicial resources.And according to the existing judicial statistics,G County People's court for evaluation,evaluation of judicial efficiency.At last,the author analyzes the prospect of applying the activity based costing to calculate the judicial cost,and puts forward some suggestions.The innovation of this paper: based on previous exploration of the judicial cost,attempt to take the people's court as the judicial cost as the main body,try to introduce the activity-based costing method to strengthen the case of judicial cost accounting,establish the evaluation model of cost control based on the judicial efficiency,in order to reach the reasonable consideration of judicial costs,promote the effective development of judicial activities and improve the judicial efficiency.