司法会计鉴定是指在涉及财务会计案件的调查审理中为了查明案情或确认某一事项聘请司法会计鉴定人,对案件或事项中涉及的财务会计问题进行鉴别和判定,并提供鉴定意见的活动。司法会计这种“鉴别”和“判定”活动,是以侦查机关、审判机关或相关方面(委托人)提供的与案件有关的会 Judicial accounting refers to the investigation and handling of financial accounting cases in order to identify the case or to confirm the appointment of a forensic accounting expert, the case or matter involved in the financial accounting issues identified and judged, and provide appraisal opinion activities. Judicial accounting such “identification” and “decision” activities, based on the investigating authorities, judicial organs or related parties (clients) to provide the case related to the meeting