随着鉴定技术和理论的不断完善和普及,司法会计鉴定也逐渐被人们使用。作为一个边缘型的鉴定学科,司法会计在行政诉讼过程中也会存在一些问题。文章通过司法会计鉴定定义、相关问题及运用等两个方面进行研究,试图解决部分关于司法会计鉴定意见问题。 With the constant improvement and popularization of appraisal technology and theory, the appraisal of forensic accounting has also been gradually used by people. As a marginal appraisal discipline, judicial accounting will also have some problems in the process of administrative litigation. Through the definition of judicial accounting appraisal, the related problems and the application, the article studies two aspects, trying to solve some problems about the appraisal opinion of judicial accounting.