本研究主要探討臺灣地方法院民事訴訟案件，透過會計鑑定之輔助，是否可以提升訴訟之經濟性。本研究將訴訟之經濟性分別以上訴與否、維持原判決與否、和解與否三項變數來加以衡量，採行法律實證分析。實證結果顯示執行會計鑑定不能夠降低兩造當事人上訴之比例，且達統計顯著水準、不能增加上級審法官維持下級審法官判決之比例，但未達統計顯著水準、不能增加兩造當事人和解之比例，但未達統計顯著水準。推論原因為有執行會計鑑定之案件其案件本身較為複雜且困難，而複雜案件本身上訴率即較高、維持原判決率即較低及和解率即較低。 / The purpose of this study is to investigate whether using forensic accounting litigation support service to assist civil litigation cases proceeded in Taiwan District Court enhances the economics of litigation.
The study adopts empirical legal research approach to examine the impacts of forensic accounting litigation support on the the outcome of civil action. The study uses three indexes to measure. The indexes are appealing or not, affirming appeals or not and reaching a settlement or not. The results indicate that (1)if court used forensic accounting litigation support, the appeal rate will not be lower and it reach statistical significant level；(2) if court used forensic accounting litigation support, affirmed appeals rate will not be higher but it didn’t reach statistical significant level；(3) if court used forensic accounting litigation support, settlement rate will not be higher but it didn’t reach statistical significant level.
According the analysis, the potential cause includes the civil action cases which use forensic accounting litigation support are more complicated than the civil action cases don’t use. There are the more complicated civil action cases having higher appeal rate, lower affirmed appeals rate and lower settlement rate.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0104353015 |
| Creators | 林明誼, Lin, Ming Yi |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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