目前,我国司法会计鉴定工作尚不够规范,比如,仍然存在着鉴定人员整体素质不高、鉴定依据和鉴定责任不明确以及多头鉴定并存等问题。有时对于同一案件的同一财务事实,由于鉴定标准不具体,会出现几个不同甚至截然相反的鉴定结论,令法院无所适从;甚至某鉴定人出具的鉴定结论有明显的错误,鉴定人也会借口对此案件的财务事实了解程度不深、鉴定方法或者所站角度不同而搪塞,很难被追究责任。可见,我国司法会计鉴定工作亟待进一步规范。那么,如何规范司法会计鉴定工作呢?笔者对此有几点设想: At present, the appraisal of judicial accounting in our country is not yet standardized enough. For example, there are still some problems such as the overall quality of appraisers is low, the appraisal basis and the identification responsibility are not clear, and the appraisal of long appraisals coexists. Sometimes, for the same financial fact of the same case, there are several different or even opposite conclusions of the appraisal as a result of the unsubstantiated appraisal standard, so that the court is at a loss. Even the appraisal conclusion issued by an appraiser is obviously wrong, and the appraiser will make an excuse for this case The financial facts to understand the extent is not deep, identification methods or standpoint of different stalls, it is difficult to be held accountable. Can be seen that our country appraisal of judicial accounting urgent need to further standardize. So, how to standardize the forensic accounting work? I have a few ideas on this: