司法会计鉴定的法庭采信
The Admissibility of Court on Forensic Accounting Authentication

司法会计鉴定意见作为辅助诉讼的手段之一，在实践中侦破经济类、职务类犯罪中发挥不可忽视的作用。本文基于中国裁判文书网发布的2014~2020年G省涉及司法会计鉴定的刑事案件，以法庭采信角度入手，考察得出实践中司法会计鉴定意见法庭采信率极高，但与之背离的是这样的结果并非仅由其高质量所导致。法官的低水平审查，鉴定人缺乏职业道德、业务水平不高，鉴定机构难以保持其独立性、中立性等都为极高的采信率“作出贡献”。本文观察到存在的问题后，尝试提出了肃正思想观念、提高业务水平、落实鉴定人负责制等切实可行的建议，一方面为法院审查司法会计鉴定意见提供参考，另一方面为实务中辩护方如何辩护提供思路，不过最终的目的还是在于如何使得司法会计鉴定意见更好地得到鉴定人、法院、当事人三者的认可，以实现其服务司法公正的目的。
As one of the auxiliary means of litigation, the opinion of forensic accounting appraisal plays an important role in the investigation of economic and duty crimes in practice. Based on the criminal cases involving forensic accounting expertise published by China Judicial Document Network from 2014 to 2020 in G Province, this paper, from the perspective of court acceptance, observed that the court acceptance rate of forensic accounting expertise opinions is very high in practice, but the contrary is that such a result is not only caused by its high quality. Judges’ low level of examination, appraisers’ lack of professional ethics, low professional level, and appraisers’ difficulty in maintaining their independence and neutrality all contribute to the high acceptance rate. This paper observes the existence of the problem, tries to put forward a clean mindset, improves the business level, the implementation of the appraiser’s responsibility and other practical suggestions, on the one hand, for the court to review the judicial accounting appraisal opinions to provide reference, on the other hand, for the practice of how to defend the defense to provide ideas. However, the ultimate goal is how to make the judicial accounting appraisal opinion better recognized by the appraiser, the court and the parties, so as to realize the purpose of serving judicial justice.