司法会计鉴定是指司法机关为了查明案情 ,指派或聘请司法会计机构中精通会计专业知识的人员 ,依据法律规定 ,运用司法会计的专门方法 ,对经济案件和其他案件中涉及的财务会计事实进行鉴别和判断 ,并出具书面鉴定结论的活动。司法会计鉴定结论是认定贪污、侵占等经济犯罪的主要 Judicial accounting refers to the judiciary in order to identify the case, the appointment or hiring accounting and accounting professional knowledge of the personnel of the judiciary, according to the law, the use of specialized methods of judicial accounting, financial cases and other cases involved in the financial accounting facts Identification and judgment, and issued a written appraisal conclusions of the activities. Judicial accounting appraisal conclusion is that the main corruption, embezzlement and other economic crimes