司法会计鉴定，是指司法机关为了查明案情，解决案件中涉及到会计业务方面的某些专门性问题，指派、聘请具有司法会计鉴定资格的人员进行的技术性鉴定。关于司法会计鉴定的时间是否计入办案期限，刑事诉讼法及（人民检察院实施＜中华人民共和国刑事诉讼法＞规则（试行广（以下 Judicial accounting refers to the judicial appraisal, in order to identify the case, to solve some of the specialized issues related to the accounting business in the case, to appointing and hiring qualified personnel with judicial accounting qualification. On the time of judicial accounting appraisal is included in the deadline for the completion of the Criminal Procedure Law and (People’s Procuratorate to implement the “Criminal Procedure Law of the People’s Republic of China” Rules (trial wide