司法会计鉴定属于一种新型的鉴定和取证方式,符合了市场经济的发展需求,是危害国家经济秩序以及政府行政秩序的各种经济和职务犯罪的“天敌”。司法会计是我国注册会计师与律师的有效连接桥梁,在我国的发展十分迅速和蓬勃。本文就主要对司法会计鉴定的有关问题进行探讨。 Judicial accounting appraisal belongs to a new way of identification and forensics, accords with the development demand of the market economy and is the “natural enemy” of various economic and job-related crimes that endanger the national economic order and the government administrative order. Judicial accounting is an effective bridge between Chinese certified public accountants and lawyers, and its development in our country is very rapid and vigorous. This article mainly discusses the related issues of judicial accounting appraisal.