司法会计鉴定结论质证方法探讨

司法会计鉴定结论同所有鉴定结论一样，并不具备天然的“权威性”。其证明力如何，须经法院审查和当事人的互相互相质证，这是一种正当的程序保障，有助于体现诉讼的公正性。本文从技术操作层面分析探讨了司法会计鉴定结论质证的方法。

Discussion on the Cross-examination of Forensic Accounting Conclusions

As with all other forensic conclusions,the forensic accounting conclusion is not naturally grantedfinality.It must be reviewed by courts and cross examined by relevant parties to decide its proving power.Cross-examination is the rational procedure to guarantee the fairness of litigation.The paper discusses the techniques of cross-examination of forensic accounting conclusions.