在实践中,贪污贿赂案件,徇私舞弊案件都较早应用司法会计技术手段,用鉴定结论形式固定证据在刑事诉讼活动中起到重要作用。 集体私分国有资产案件司法会计检验鉴定的方法,从犯罪学说来看,虽然与贪污(侵占)案件有其相似的特点,但从司法会计鉴定角度来讲,两者有着本质的区别,所以在对集体私分国有资产案件的鉴定时不仅要用一般的财务会计知识、国家相关财经管理制度来分 In practice, corruption and bribery cases, favoritism and malpractice cases are the early application of judicial accounting techniques, fixed evidence in the form of identification conclusion plays an important role in criminal proceedings. Collective privately owned state-owned assets cases of judicial accounting examination and identification methods, from the crime theory point of view, although the corruption (encroachment) cases have their similar characteristics, but judging from the perspective of the forensic accounting, the two are essentially different, so in When appraising a collective privately-owned state-owned assets case, it is necessary not only to use the general knowledge of financial accounting and the relevant state financial management system