"In daily judicial practice, people's courts often encounter judicial authentication of law enforcement objects. As a professional institution in finance and taxation, accounting firms should play their professional role in the judicial practice of courts." According to Zhao Hui, member of the Chinese Political Consultive Conference of Dalian and director of Liaoning Hongdu Law Firm, in the court law enforcement activities, asset managers or lawyers subcontract the financial and taxation business. The court does not directly connect with accounting firms, and the information feedback is not timely, which will seriously affect the work efficiency of "turning from enforcement to breaking".
How to give full play to the role of accountants in judicial practice, so that the court can carry out judicial activities objectively, openly and fairly in the whole trial process? Zhao Hui suggested that the court should strengthen the training of accounting firms, make them realize their professional responsibilities, and urge them to enhance their legal awareness and professional ethics awareness, improve their professional quality and enhance their professional level. In order to further arouse the enthusiasm of accounting firms to participate in the competition, we should establish a normative system to ensure that accounting firms participate more in judicial practice. Zhao Hui believes that, "In the law enforcement activities of 'executing and breaking', It is necessary to connect directly with accounting firms and other fiscal and taxation institutions as much as possible, In this way, the court can grasp the work progress, work quality and feedback of accounting firms in time, so as to give full play to the role of accounting firm professionals in judicial authentication and mobilize the enthusiasm of accounting firms, thus helping to complete the authentication work assigned by the court efficiently, accurately and quickly. "