略论会计准则在司法会计鉴定中的价值

会计准则是会计人员在从事会计工作时所要遵循的指导性规则，因其科学性、严谨性而成为我国司法会计鉴定的专业标准，它是司法鉴定的灵魂与准绳。本文梳理了会计准则与司法会计鉴定的关系、现状与发展，阐述了会计准则在司法会计鉴定中的重要价值，并指出目前在司法鉴定中运用会计准则存在的问题与不足，提出了完善举措。

On Value of Accounting Principle of Identification of Judicial Accounting

Accounting principle is the guiding rule that the accounting personnel engaged in accounting work must follow, which, because of its scientific nature and conscientiousness, has become the professional standards of identification of judicial accounting. It is the soul and criterion of the identification of judicial accounting. This paper analyzes the present situation, the development and the relationship between the accounting principle and the identification of judicial accounting, points out the existing problems and shortcomings, and puts forward some measures to improve it.