論法務(wù)會(huì )計專(zhuān)家證人制度

【摘要】 隨著(zhù)我國市場(chǎng)經(jīng)濟和經(jīng)濟法治的不斷發(fā)展與完善，專(zhuān)家證人制度在我國有了初步的需求與發(fā)展。法務(wù)會(huì )計專(zhuān)家證人制度作為專(zhuān)家證人制度中的一種特殊類(lèi)型，主要是指具有法律、會(huì )計、審計等相關(guān)知識的法務(wù)會(huì )計專(zhuān)業(yè)人員在開(kāi)庭審理前和審理過(guò)程中對所涉法務(wù)會(huì )計專(zhuān)業(yè)問(wèn)題進(jìn)行證據咨詢(xún)解釋和損失計量的訴訟活動(dòng)。本文在對法務(wù)會(huì )計專(zhuān)家證人制度的內涵進(jìn)行界定和分析的基礎上，嘗試提出符合我國國情的法務(wù)會(huì )計專(zhuān)家證人制度的構想，以期更好的解決經(jīng)濟糾紛，促進(jìn)社會(huì )主義市場(chǎng)經(jīng)濟秩序的良好運行。
【關(guān)鍵詞】 法務(wù)會(huì )計　專(zhuān)家證人　制度 鑒定人 證據
【Abstract】 With the developing of Chinese market economy and economic law, the system of expert witness has its original demand and development at China. The expert witness of forensic accounting, as a special type of the system of expert witness, is a litigation activity witch the forensic accountants explain and refer to accounting evidence at court using their accounting, auditing and law knowledge and experience. This paper discusses the meaning of the expert witness of forensic accounting and tries to put forward the proposition of the expert witness of forensic accounting which conforms to the Chinese conditions in order to solve economic dispute efficiently and to promote socialistic market economy in good motion. 【Key words】 Forensic accounting Expert witness System Appraiser Evidence
市場(chǎng)經(jīng)濟是法治經(jīng)濟，良好的市場(chǎng)秩序的建立需要法律加以維系。隨著(zhù)我國社會(huì )主義市場(chǎng)經(jīng)濟的發(fā)展，專(zhuān)業(yè)分工更為明確，各類(lèi)復雜的經(jīng)濟訴訟不斷涌現，社會(huì )迫切需要法務(wù)會(huì )計這一新的交叉科學(xué)來(lái)消除會(huì )計和法律之間的壁壘，將會(huì )計、審計分析與法律判斷融為一體。同時(shí)從我國的訴訟實(shí)踐角度來(lái)看，庭審方式改革所突出的法庭質(zhì)證階段需要法官對訴訟中的各類(lèi)證據做出分析和認定，但法官不可能精通各類(lèi)專(zhuān)業(yè)知識，在這種矛盾的情況下，對法務(wù)會(huì )計專(zhuān)家證人的需求顯得尤為突出。正如弗蘭西斯

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