刑事诉讼中《价格认定结论书》的证据属性分析
Analysis of the Evidentiary Attributes of “Price Determination Conclusion” in Criminal Proceedings

随着我国刑事诉讼制度深入改革，针对涉案财物的价格认定工作发展产生诸多变化，近年来有关司法实践中的价格认定结论书的证据属性问题引发大量争论，给价格认定工作的公信力以及司法工作带来了一些障碍。本文从多角度就价格认定结论证据书属性进行探讨，对现有的书证、鉴定意见以及检验报告等观点进行相应论证，认为立法或者司法机关没有出台相应法律文件对价格认定结论书进行官方回应的话，其并不属于现存任何一种法定证据，司法实践中广泛将其作为证据使用的正当性存在疑问。
With the in-depth reform of China’s criminal procedure system, there have been many changes in the development of price determination of assets involved in cases, and in recent years, the issue of the evidentiary nature of price determination conclusions in judicial practice has caused a lot of controversy, which has brought some obstacles to the credibility of price determination work and judicial work. This paper discusses the nature of the evidence of the price determination conclusion from multiple angles, and makes corresponding arguments on the existing documentary evidence, appraisal opinions and inspection reports, arguing that if the legislative or judicial organs have not issued corresponding legal documents to make an official response to the price determination conclusion, it is not any existing statutory evidence, and the legitimacy of its extensive use as evidence in judicial practice is questionable.