近年来,我国经济快速发展,各单位以及个人之间的横向经济联系范围不断扩大,形式日趋多样,随之而未的是各种经济犯罪案件和经济纠纷不断增加。对于涉案经济纠纷,司法会计鉴定意见作为司法机关认定案件事实的依据和基础,有着不可替代的作用,越来越受到当事人及司法机关的重视。为了更好地规范司法会计鉴定工作,使 In recent years, with the rapid economic development in our country, the scope of horizontal economic ties between various units and individuals has been constantly expanding and its forms have become increasingly diverse. However, the number of economic crime cases and economic disputes has steadily increased. As for the economic disputes involved, the opinions of judicial accounting appraisal have an irreplaceable function as the basis and basis for judging the facts of the case by the judiciary, and are increasingly valued by the parties concerned and the judiciary. In order to better standardize the judicial accounting appraisal work