司法会计学是一门涉及会计学、审计学、刑法学、证据学、侦察学等多种学科理论的新兴学科。在西方,本世纪四十年代已经形成了较为完整的体系。我国检察机关于1985年开始设置司法会计,从此确立了司法会计在查处、复查经济案件中的地位。近年来虽有部分 Judicial accounting is a new subject involving many disciplinary theories such as accounting, auditing, criminal law, evidence, reconnaissance and so on. In the west, a fairly complete system has been formed in the 1940s. Since 1985, procuratorial organs in our country have set up judicial accounting and have since established the status of judicial accounting in the investigation and review of economic cases. Although in recent years some