司法会计鉴定,是指司法机关为了查明案情,依法指派或聘请具有司法会计专门知识的人员,依据司法会计技术标准,通过检验财务会计资料,对案件中的财务会计问题进行技术鉴定的一项诉讼活动。随着我国市场经济的发展和国家法治化进程的不断进步,以及司法体制的不断完善,司法会计鉴定对于保障案件的正确处理、打击犯罪、保障当事人的权利发挥着越来越重要的作用。 Judicial accounting refers to the judiciary in order to identify the case, in accordance with the law assigned or hired a person with expertise in judicial accounting, according to the standard of judicial accounting standards, through the examination of financial accounting information on the case of financial accounting issues a technical appraisal Litigation activity. With the development of our country’s market economy and the continuous progress of the state legalization process, as well as the continuous improvement of judicial system, forensic accounting appraisal plays an increasingly important role in safeguarding the correct handling of cases, cracking down on crimes and safeguarding the rights of litigants.