摘要
认识一事物,尤其是当一事物与另一事物界限模糊时,认识其本质特征是较为理想的方法。之所以各种形式的查账被混同于司法会计鉴定,可能就是因为对司法会计鉴定究竟是否该从查账开始起步、是否什么案件都需要并都能够鉴定、鉴定范围是否该向"财务"延伸、鉴定意见是否该有唯一性的特性和检材的真实有效性是否该由提供方声明保证等问题尚未理清,为此,从以上五个方面对司法会计鉴定的本质特征进行探析。
Understanding a thing through its essential characteristics is an ideal approach,especially when the line between a thing and the others is blurring.The reason why various forms of audit are confused with forensic accounting may be that the following questions have not been resolved:should forensic accounting be started with audit? whether all the cases need appraisal and could be appraised? whether appraisal needs to extend to'financial affairs'?whether appraisal opinions should be exclusive? should the provider guarantee the truthfulness of the appraisal materials? This article discusses the essential characteristics of forensic accounting from the above five aspects.
出处
《中国司法鉴定》
2012年第6期102-104,共3页
Chinese Journal of Forensic Sciences
关键词
司法会计鉴定
查账
本质特征
forensic accounting
essential characteristics
