鑑識會計於我國財經犯罪之刑事程序上應用可能性

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Title:	鑑識會計於我國財經犯罪之刑事程序上應用可能性 The Possibility of Applying Forensic accounting into Taiwan’s Financial Crime on Criminal Procedure
Authors:	蔡秉璋
Contributors:	法律學系碩士在職專班
Keywords:	鑑識會計舞弊證據法則專家參審 Forensic Accounting fraud Evidence Act expert assessor
Date:	2015
Issue Date:	2016-01-27 09:37:32 (UTC+8)
Abstract:	鑑識會計起源於美國，主要係協助法院判斷財經犯罪之案情，我國至民國95年為因應兩岸開放，始提及鑑識會計一詞，於次年，陳紫雲博士即發表鑑識會計之簡介供社會大眾知悉。本研究分兩大類，首先自各文獻、書籍與期刊等瞭解鑑識會計之內涵，又因我國訴訟法中並無鑑識之規定，故先界定鑑識會計於司法中之定位為何，再依此做為探討應用於訴訟法上之可能性，並簡述我國之證據法則相關事項，如鑑定人產生、鑑定報告、具結等，最後從相關案例中證明各行各業皆會發生難以借由一般知識判斷之舞弊情形。再論美國與中華人民共和國發展鑑識會計之現況，前者所衍生乃專家證人，後者於2012年刑事訴訟法修正後，則以鑑定人為主，專業知識為輔之情形。於結論中將三個國家之鑑識會計制度交互比較，得出我國於鑑定中，不論是否委由自然人或機關鑑定，均應具結；由於法官們可能不具備財經相關知識，可導入專家參審，於審判中輔助法官，期許司法能更獲人民之信賴。 Forensic Accounting is originated in America which is mainly used to assist the court in judging the cases of financial crimes. The phase “Forensic Accounting” first appeared in 2006 due to cross-strait opening, and the brief of Forensic Accounting was published by Dr. CHEN, TZU-YUN in the next year. The research is divided into two categories. First part is to understand the connotation of Forensic Accounting via references, literatures, and periodicals. There is no Forensic regulation in the Procedure Law in Taiwan, so we define where Forensic Accounting stands in justice first, discuss the possibility of applying it to the Procedure Law, then elaborate the matters related to Evidence Act, such as producing appraiser, appraisal report, and recognizance. Lastly, the research proves that fraud which cannot be judged with common knowledge occurs in all walks of life in accordance with related cases. Second part is to discuss the current developing conditions of Forensic Accounting in America and the People’s Republic of China. The former derives the expert witness, and the latter depends mainly on appraiser while specialized knowledge subsidiary after the Code of Criminal Procedure was amended in 2012. In conclusion, we interactively compare the Forensic Accounting system of the three countries, and we learn that Forensic in Taiwan should be recognized no matter it is appraised by natural person or institution. Due to the judge may not be equipped with financial knowledge, experts are allowed to attend the assessment and assist the judge during the trial, hoping that justice can be trusted by people.
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