A Study On The Admissibility Of Judicial Accounting Authentication In China

With the large increase of economic cases in our country,the evidence of judicial accounting opinions has entered the lawsuit procedure in large quantities,which plays an increasingly important role in the clarification of the case.However,the legal status of judicial accounting opinions in China is not clear,the process of obtaining evidence is out of supervision,the process of examination and verification is incomplete,the authentication procedure is not restricted and so on.This article starts from the process of the admissibility logic of the judicial accounting appraisal opinion,and then reveals its problems in judicial practice and analyzes the reasons for its existence,so as to put forward some practical and feasible suggestions for judicial practice.The thesis consists of three parts: introduction,text and conclusion.The introduction part introduces the acceptance of the judicial accounting appraisal opinion as the background of the topic and the significance of the research.This paper discusses the concept and research status of the admissibility of judicial accounting opinions by searching for relevant documents,and also studies the specific rules of the admissibility of foreign judicial accounting opinions.The main text consists of four chapters.The first chapter mainly introduces the concept and particularity of judicial accounting appraisal opinion,the three stages of judicial accounting appraisal opinion acceptance,and the relevant rules of judicial accounting appraisal opinion acceptance at home and abroad.The second chapter starts from the judicial practice of our country,through collecting and collating the relevant data and cases of judicial accounting appraisal cases in judicial practice,reveals the current situation of the acceptance of judicial accounting appraisal opinions and discusses its existing problems.The third chapter aims at the problems existing in the admissibility of judicial accounting appraisal opinions and analyzes the causes of the problems from the three stages of judicial accounting appraisal.The fourth chapter through the first three parts of the writing,combined with judicial practice,put forward the improvement of the judicial accounting opinion system.From the status of evidence of judicial accounting appraisal opinions and judicial accounting appraisers,judicial accounting appraisal management standard system and technical standards,judicial accounting appraisal opinion compulsory examination system,judicial accounting appraisal standard four aspects to improve and standardize.The general summary of the main thrust of the full text emphasizes the importance of improving the system of admissibility of judicial accounting opinions in China.