随着改革开放以来,我国社会经济迅速发展的过程中一些财务会计业务的刑事以及行政案件也随之增多,而司法会计鉴定的出现有效解决这些问题。但我国学术界在司法会计鉴定方面有着不同的见解,由于目前许多会计事实都需要进行证实,所以社会中急需一些不仅精通法律知识,又能熟练掌握会计业务的人才。本文通过对国内司法会计鉴定的起源和发展以及相关内容进行了研究和调查,并得出我国的司法会计鉴定在发展过程中可以借鉴法务会计的相关内容。 Since the reform and opening up, the number of criminal and administrative cases of some financial and accounting businesses has also increased in the course of rapid social and economic development in our country. However, the emergence of judicial and accounting certifications has effectively solved these problems. However, our academic circles have different views on the appraisal of judicial accounting. Since many accounting facts need to be verified at present, people in the society are in urgent need of talents who are not only proficient in legal knowledge but also proficient in accounting business. This paper studies and investigates the origin and development of domestic judicial accounting appraisal and the related contents, and draws the conclusion that our forensic accounting appraisal can learn from the relevant contents of forensic accounting in the development process.