证人证言、鉴定结论不能作为司法会计鉴定的依据●庞建兵李春武在司法会计鉴定中，对于证人证言和鉴定结论能否作为司法会计鉴定的依据，认识不一。有的同志认为，司法会计鉴定人应充分占有各方面的资料，包括利用证人证言和鉴定结论，这样才能保证作出的鉴定结论是科学、... Witness testimony, appraisal conclusions can not be used as the basis for judicial accounting appraisal ● Pang Jianbing Li Chunwu in judicial accounting appraisal, witness testimony and appraisal conclusions as the basis for the forensic accounting identification, different understanding. Some comrades consider that forensic accountants should have full possession of all kinds of information, including the use of witness testimony and appraisal findings, so as to ensure that the conclusion of appraisals is science, ...