论账务鉴定的类型及方法

随着我国国民经济的迅猛发展,涉及财务会计业务的刑事、民事和行政案件大幅增长,各类新型的财务会计问题在诉讼中不断出现,使得司法会计活动在各类诉讼中收集、发现、提供证据的作用日益重要。本文就司法会计鉴定实务中的账务鉴定部分,包括账务鉴定的含义、类型、鉴定原理和操作规程,进行了深入探讨,以适应不断变化的新形势的需要,期望为完善司法会计理论与实务提供建议。

On the type and method of the identification of financial management

With the rapid development of China's national economy,criminal,civil and administrative cases related to financial and accounting services were substantially growing.New types of financial and accounting issues emerged in the proceedings, making the judicial accounting activities increasingly important to collect,find and provide evidence in various proceedings. This paper conducted in-depth study on the identification of financial management in the identification practice of judicial accounting,including ...