Court and economic examination: theoretical-methodical aspect

Issue: № 8, 2020


The reform of the judicial system in Ukraine is accompanied by the criminalization of society and the rapid growth of offenses in the economic sphere. At the same time, the implementation of the principle of inevitability of punishment involves the maximum use in court proceedings of the results of forensic economists and necessitates the appointment and conduct of forensic economic examination during the pre-trial investigation or trial of economic crimes. Based on the generalization of the interpretation of the category "forensic economic expertise» by various authors, forensic economic expertise is proposed to understand procedural research, which is carried out through the application of special scientific and practical knowledge of forensic economist and allows to solve economic issues. investigation or court in order to resolve criminal, civil-administrative, arbitration or economic disputes. The concepts of classification systems of forensic economic examination considered by scientists, forensic experts, practitioners and legislators do not take into account all the specifics of the examination, and therefore, presuppose the existence of certain problems that need to be solved. Therefore, the authors propose the division of the class of forensic economic examinations by genera and species, which will specify the tasks and limits of competence of each genus and type of such examinations, objects of forensic research and criteria for developing appropriate methods. Comparative analysis of scholars' views on the list and classification of methods of forensic economic examination that can be used in the work of forensic economist, allowed to present the most appropriate and effective, namely: philosophical, general, partial and specific methods that are closely related communication.

Keywords : examination of economic operations, examination of the accounting process, economic crimes, forensic economic examination, forensic economist


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