Research On Performance Of Accountant's Opinion In Criminal Trial

With the globalization of the world economy,the economic crime had become institutional and complicated.Since the financial and accounting issues in a economic case might be out of the boundary of a judge's background knowledge,a professional accountant's opinion,upon which the judge relies,could weigh much in a criminal trial.Through sampling,the author studied the status-quo of the performance of two different types of accountant's opinions in trials,and respectively sorted out problems in practice.Then,by discussing the logic correspondence and conflicts between law and accountancy,the author tried to show that the economical facts,the subjective judgment and the statistical means could cause the conflicts between the persuasive standard of accountant's opinion and strict demands of the law.In terms of how to regulate the usage of the opinions,the author offered two paths,and discussed them respectively.