界限与勾连:"司法"视野下的中国司法会计

当前对司法会计的研究主要集中于会计学领域，较少从法学的角度去探讨司法会计的有关理论，因而显得司法会计研究方法单调。从法学的角度探讨司法与会计的界限和勾连，比较分析司法会计的“司法”意义，认为司法会计是一种诉讼活动，是会计在诉讼法领域的具体应用，其作用是为了实现对诉讼程序的保障功能。

Distinction and Integration of China's Judicial Accounting from Angle of Judicature

Nowadays, the focus of the analyses of judicial accounting is in the field of accounting and few are form the angle of the judicature. By analyzing the distinction and integration between judicature and accounting and by confirming the judicature implication in Chinese judicial accounting through comparison, the article puts forward that judicial accounting is one kind of procedure conducts and the specific application of accounting to the judicial field, whose function is to guarantee the running of the procedure.