司法会计鉴定是指在诉讼中,为了查明案情,指派或聘请具有司法会计专门知识的人员,对案件中需要解决的财务会计问题进行鉴别判定的一项司法会计活动。司法会计鉴定,通过解决诉讼涉及的财务会计问题,获取司法会计鉴定意见作为诉讼证据,从而达到查明财务会计事实的目的。认识一事物,尤其是当一事物与另一事物界限模糊时,认识其本质特征是较为理想的方法,为此,从以下三个方面对司法会计鉴定的特征进行探析。 Judicial accounting refers to the judicial proceedings in the litigation, in order to identify the case, the appointment or hiring of personnel with expertise in judicial accounting, financial and accounting issues to be resolved in the case to determine a judicial and accounting activities. Judicial accounting appraisal, by solving the financial and accounting issues involved in litigation, access to judicial accounting advice as evidence of litigation, so as to achieve the purpose of identifying the facts of financial accounting. To recognize a thing, especially when the boundary between one thing and another is ambiguous, it is an ideal method to recognize its essential characteristics. Therefore, the characteristics of the forensic accounting verification are analyzed from the following three aspects.