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司法机关的主要诉讼活动就是对事实的认定和对法律的适用,而这些都离不开证据的充分性和有效性,司法会计鉴定作为新兴的鉴定方式和取证技术,有利于证据的收集和鉴定工作,更有助于办案效率的提高和审判过程与结果的公正性及科学性,但是,在我国检察机关司法过程中,对司法会计鉴定技术的运用仍存在很多问题和漏洞,本文就主要介绍了检察机关司法会计鉴定的主要特征,并提出目前存在的问题和漏洞,同时针对这些问题,提出几点解决措施,以供参考。
The main litigation activities of the judiciary are the cognizance of facts and the application of law, which are inseparable from the sufficiency and effectiveness of evidence. As a new appraisal method and forensic technology, forensic accounting appraisal is conducive to the collection and identification of evidence Work, but also help to improve the efficiency of handling cases and the impartiality and scientific nature of the trial process and the result, however, there are still many problems and loopholes in the application of the forensic accounting identification technology in the judicial process of procuratorial organs in our country. This article mainly introduces The main features of the judicial accounting appraisal of procuratorial organs, and put forward the existing problems and loopholes, at the same time in view of these problems, put forward some solutions for reference.