| 英文摘要 |
Given the present business transactions tend to be internationally globalized, major high- profiled financial crimes are no longer to be trialed only by common sense of normal people. Judges who trialed these cases need to be more sophisticated at professional knowledge associated with accounting, financial, banking, auditing and corporate governance. It is not requisite that the Judges have to be as knowledgeable in the professional financial fields as accountants, actuaries, or lots of experienced businessmen like Morris Chang or Terry Guo. However, the basic knowledge of commerce and transaction is inevitably required. Judgments based on the same documents or oral testimonies, it is apparent to find the different cognition and conclusion between experienced and inexperienced Judges. Judges with experiences of the specialized financial knowledge are competent to trace more clues than inexperienced Judges, as it is said, “the devil is in the detail”.
|
