司法会计鉴定对于司法机关查明案情的重要性已为越来越多的人所认识,它作为查明案情的一种重要手段,也越来越广泛地被应用于司法工作实践,但司法会计鉴定的概念尚未明确。目前对司法会计鉴定“这一概念,有两种表述,一种是司法会计鉴定作为一种重要的司法鉴定,是指司法机关为查明案情,指派或聘请精通会计专门知识的人,依据法律规定,运用会计和审计等专门方法,对经济犯罪案件和法纪检察案件中的财务事实真相进行鉴别判断,并做出具有法律效力的书面结论的活动。”另一种表述为“司法会计鉴定,是在刑事、民事案件诉讼过程中,侦查、审判机关为了查明案情,就案件中有关财政、财务、会计等专门性问题,委托国家鉴定机关或指定具有专门会计知识的人,根据会计学、审计学的原理,运用有系统、有组织的审核和稽查的方法,依照法定程序所进行的鉴别和判断。”将上面两种表述进行对比我们会发现,这两种观点并非完全一致,都存在一些不严密之处。 Judicial accounting appraisal is more and more recognized by more and more people for the judiciary. As an important method to find out the merits, it is also applied to the judicial practice more and more widely. However, judicial accounting The concept of identification is not yet clear. At present, there are two kinds of representations on the concept of forensic accounting appraisal. One is that forensic accounting appraisal is an important forensic appraisal. It refers to the people who are proficient in accounting expertise in order to find out the facts and appoint or hire the judiciary, Regulations, the use of accounting and auditing and other specialized methods to analyze the truth of the financial facts in economic crime cases and law and discipline procuratorial cases to determine the judge and make legally binding written conclusions of the activities. “Another expression of” judicial accounting appraisals, In the process of criminal and civil litigation, in order to ascertain the merits of the case, the judicial authority entrusts the national appraisal organ or the person designated with specialized accounting knowledge on the specialized issues concerning finance, finance and accounting in the case, and according to the principles of accounting, The principle of auditing, the use of systematic and organized methods of auditing and auditing, and the identification and judgment in accordance with legal procedures. "Comparing the two statements above we find that the two views are not exactly the same and exist Some inaccuracies.