鑑識會計於追訴虛假財報犯罪之運用與檢討

財務報告或財務報表，表彰營利事業的財務結構與營運狀況，在商業活動之中，具有相當重要的意義。倘若財報虛偽不實，將有危害經濟秩序的可能，所以商業會計法、證券交易法等，均有虛假財報罪的規範。然而，財報是否虛假，在司法實務的判斷上，並不容易。此乃因為，法官、檢察官等司法人員欠缺會計專業，對於財報內容的理解有限，更不太可能清楚論斷有於虛假情事。對此，實務多仰賴會計師鑑定，惟真正具有釐清財報是否虛假的，應屬鑑識會計。鑑識會計的核心功能，是檢查企業舞弊；具體而言，可以用作企業管理，建立內部控制機制，如企業發生舞弊，則可用作調查會計、訴訟支援。虛假財報是企業舞弊的典型之一，當然可以仰賴鑑識會計，於訴訟中支援法院論斷企業財報是否有虛假。但是，為使鑑識會計的功能，於追訴虛假財報犯罪時，能夠真正發揮，刑事訴訟制度宜進行相對應的修正或調整，如此一來，方能有效抗制追訴虛假財報的相關犯罪。

關鍵字

鑑定；財務報告；財務報表；專家諮詢；虛假財報；鑑識會計

並列摘要

In business, ''financial reports'' and ''financial statements'' express profit-making institutions' financial position and operating situation is very important. If someone make misrepresentative financial reports, maybe that infracts economic order. Making misrepresentative financial reports is prohibited from Business Entity Accounting Act and Securities and Exchange Act in Taiwan. However, it's not easy to judge financial reports is misrepresentative or not to the judiciary. Judicial officers like judges and prosecutors and so forth do not understand accounting. In judicial practice, accountants make an appraisal to help judges know financial reports is misrepresentative or not. In fact, ''forensic accounting'' is the best way. The main function of forensic accounting is checking the business fraud. Specifically, forensic accounting can construct the internal control in business management. If business frauds, forensic accounting can discover the profit-seeking enterprise's fraudulent practice. Making misrepresentative financial reports is the standard of business fraud, forensic accounting can come in handy. For bringing the forensic accounting into full play in prosecuting crimes about making misrepresentative financial reports, we should improve the criminal procedure system in Taiwan.