摘要:当验资失败时,界定注册会计师对特定当事人的某种损失是否应承担相应的法律的责任问题上,应当着重把握因果关系。注册会计师受到出资人、被审验单位或有关金融机构出具虚假证明而误导出具的,在其他验资业务当事人串通作弊,出具伪证误导注册会计师的情况下,注册会计师及时出具了内容不实的验资报告,也并无过错。
usion of illegal evidence and other procedural rights for defendants who have lost the opportunity for further judicial relief .
Above we focused on Criminal Procedure of the " Practice" status quo analysis of China's Criminal Procedure verdict defects . In response to these shortcomings, we should mainly from the following aspects in order to improve our Criminal Procedural referee mechanisms :
Expand the scope of procedural referee , the sole jurisdiction of the court to establish the dominant position
Including criminal courts should be established in the pre-trial proceedings , including the entire criminal proceedings procedural jurisdiction dominant position . That the Court 's procedural referee extended to the pre-trial stage of the investigation , prosecution conduct program review of procedural issues , such as extended detention , unlawful obtaining evidence and render a decision , which is actually constructed judicial review of pre-trial stage regime . Of course . In order to prevent a judge on the real problems have prejudged . Should organize a special pre- judge or build systems to engage in such pre-trial proceedings for review. The construction of these systems has yet to judicial reform and institutional reforms further .
Width on procedural violations of sanctions Fan Letter
Sanctions for procedural violations must have sufficient breadth of scope , should be able to cover all acts of violation of the criminal proceedings . Colleagues should increase procedural violation sanctions, and should be based on the degree of violation of procedural provisions different levels of sanctions . For minor procedural violations can be made to correct procedural errors Referee: For serious procedural violations , violations of the human rights situation defendant should be given severe sanctions .
Improve procedural referee starts the program with the referee
As a basic principle , procedural referee must carry out trial without complaint and judicial passivity concept , that is, both parties put forward concerning procedural application as a starting basis. Of course , taking into account China 's judicial philosophy and modes of trial , starting in the procedural aspects of the referee , the judge can take the initiative to start the necessary procedures for this referee .
About procedural referee program mode. Procedural referee should be kept in the form of a hearing , " which is under the auspices of the court , the prosecution and defense to comment on the dispute and debate , and then by the court after hearing the parties on the basis of opinions and debate , to make a special award ." [ 15 ] When necessary , you can notify understand the controversial case witnesses.
Reasonable allocation of the burden of proof , reasonably determine the standard of proof
To play its proper procedural referee litigation function, it is necessary to establish special rules of evidence . In order to qualify as evidence in court , evidence , cross-examine the establishment of minimum rules of fair play . The most critical is clear how the burden of proof and standard of proof should be assigned to what extent .
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