Empirical Study On Cross Examination Of Criminal Judicial Accounting Appraisal Opinions

Judicial accounting appraisal opinions refer to the concluding opinions made by the expert entrusted by the judicial organ in the process of litigation on the special financial accounting issues involved in the litigation through the procedures of identification and judgment,which belong to the appraisal opinions in the legal evidence categories stipulated in the criminal procedure law of China.In recent years,with the substantial increase of economic crimes,the professional,hidden and complex means of crimes are increasingly strengthened,and their applications in criminal proceedings are increasingly extensive.Cross-examination is an important part of criminal court trial survey link,plays an important role in finding out the case facts,the most professional and technical appraisal Suggestions the cross-examination of judicial accounting,not only is the basic requirement of procedural justice,said on the review of the evidence from the entity recognition,and to find out the criminal case fact has an important role.However,due to the limitations of the system,norms,operation and other aspects,the cross-examination of expert opinions in China's criminal proceedings has been in a virtual state.In practice,the cross-examination of expert opinions on judicial accounting has become a mere formality for a long time,and it is difficult to play its due role.With the modification "points",centering on the trial of the reform of criminal lawsuit system,the practice of cross-examination falsified situation has improved,but in terms of judicial accounting appraisal opinions of cross-examination,because of its particularity and professional caused a series of problems have not been fundamentally solved,there is still a cross-examination formal,go through the motions,lead to the opinions of judicial accounting appraisal cross-examination work cannot implement,to the point,play the actual efficacy of cross-examination.Based on the opinions of judicial accounting appraisal cross-examination problem as the research object,on the basis of empirical research sample,from the practice of real cases,combining theory and practice in recent years in this research,is the basic condition of the judicial accounting expert opinion cross-examination,exposed the typical problems,and improve the path to explore three issues.The first part is the investigation of the present situation of the judicial accounting appraisal opinion cross-examination in the criminal procedure practice.From the point of empirical research,the current judicial practice of judicial accounting expert opinion in cross-examination essence in the reform process of the hearing,though improving,defendants survey link or other participants in the trial court is the judicial accounting appraisal opinions whether has the objection of cross-examination,conducted by the public prosecutor in court,but in the specification of the prosecuting and defending parties in program mode under the cross-examination of judicial accounting expert opinion is not implemented,there is still a judicial accounting appraisal Suggestions for chaos,trial cross-examination cut problem,expert opinion,the excessively higher adoption rate of cross-examination blur phenomena.The second part is the typical problems exposed in the judicial practice of the cross-examination of the judicial accounting appraisal opinions.First,the cross-examination of the judicial accounting appraisal opinions mostly appears in the economic category,corruption and bribery crimes,and the applicable cases are highly typed,but the lack of unified standards leads to a variety of applicable disorders.Second,most of the defense will object to the judicial accounting appraisal evidence presented by the prosecution and issue cross-examination opinions,but the content is relatively simple and superficial.Third,as the prosecution of the public prosecutor participation is not high,idle in cross-examination.Fourthly,the judge's admissibility rate of judicial accounting appraisal opinion is very high,and the defense's cross-examination effect is not ideal.Fifth,the appraiser seldom appears in court,the defense cross-examination activity is difficult to advance.Sixth,the system of expert assistants has not played its expected role and is difficult to be applied in practice.The third part is about the practice of judicial accounting expert opinion cross-examination problem solving the idea of a path from the program the operational layer in the face of judicial accounting expert opinion cross-examination of establishment and improvement of the relevant,clear the application of the judicial accounting appraisal start standard so as to improve the current various applicable,the defense to strengthen the understanding of the judicial accounting expert opinion and focus to grasp and then puts forward the targeted cross-examination,the proof of the prosecution prosecutors to further standardize its cross-examination behavior thus promotes the cross-examination of judicial accounting expert opinion essence,the trial judge neutrality status change to appraisal opinions blindly depend on the attitude.The second is to improve the related supporting system of the judicial accounting appraisal opinion cross-examination,standardize the judicial accounting appraisal system from the system level,and establish a unified technical standard of judicial accounting appraisal.