An Empirical Study On The Judicial Application Of Judicial Accounting Expertise In Corruption And Bribery Cases

In recent years,the social and economic structure has been gradually updated.Under the market economy mode,people's profit-seeking thought has been encouraged.Driven by the interests,some people do not hesitate to take risks and involve themselves in the law,leading to rampant cases of corruption and bribery.The cases of corruption and bribery are complicated,the means of crime are hidden,and the ways of crime are various.Only relying on oral confession,witness testimony and other verbal evidence,the ability of proof is a little weak.At this time,the introduction of forensic accounting identification technology will be able to provide support for the investigation and treatment of corruption and bribery cases in the field of litigation,with professional identification technology and solid financial accounting and legal knowledge On the basis of this,we can identify and judge the financial accounting data in the case and provide help.Driven by the demand,forensic accounting appraisal technology has been widely concerned.Judicial organs are more and more inclined to use forensic accounting appraisal opinions.From the beginning of case investigation,to the stage of trial and judgment,judicial accounting appraisal opinions will be considered more.In this paper,during the period of 2014-2018,taking the corruption and bribery crimes published on the Internet as the case base,we selected the judgments involving "judicial accounting appraisal" as the research samples,totaling 908.After screening,we finally got 852 effective samples.Taking these samples as the research object,this paper discusses the role of forensic accounting identification in the investigation and treatment of corruption and bribery cases in the context of practical operation,focusing on the analysis of multi-dimensional perspectives such as the number of years,regional distribution,trial procedure and court level,objection rate,appraiser's appearance in court,court's acceptance rate and appraisal content,and summarizes the current existence Potential problems.Through sorting and summarizing,the author finds that the forensic accounting appraisal in practice is still in the primary stage of development: first,there is no unified forensic accounting appraisal standard,and the operation in practice is chaotic;second,the scope of appraisal is not clear,and "beyond the scope" appraisal happens frequently;third,the supervision is not in place,which is embodied in the imperfect supervision mechanism,the imperfect accountability mechanism,and the judicial committee The quality of the appraisal opinion can not be guaranteed;fourth,the evidence materials transferred by the investigation organ are not in conformity and the collection is not complete,which leads to the insufficiency of the proof power of the appraisal opinion;fifth,the acceptance of the appraisal opinion is higher,the court cross examination is less,the judge has blind dependence on the appraisal opinion,which affects the justice of the judge.The healthy development of forensic accounting identification industry requires many measures and efforts.In this paper,the appraisal agencies,appraisers,judicial organs of multi perspective analysis,and put forward the corresponding recommendations.For appraisers,to undertake business,we should fully consider the feasibility and potential risks,abide by the appraisal process,and set up appraisal review procedures;for industry associations,we should promote the establishment of unified appraisal standards,establish appraiser management system,regularly organize training,and improve the integrity of appraisers' files;for judicial organs,we should increase judicial accounting appraisal in corruption and bribery The application of bribery will gradually improve the system of cross examination in court and the system of expert assistant appearing in court,strengthen the communication with appraisal institutions,and do a good job of evidence fixation.