司法会计鉴定基础理论探讨

关于司法会计鉴定的基础理论问题学界一直没有形成较一致的观点。司法会计鉴定与法务会计虽然法律渊源不同,但事实上二者本质相同,都是为委托人提供财务会计资料证据或者专家鉴定意见的社会专业活动。在总结和评价国内外学者有关研究的基础上探讨司法会计鉴定的概念、目标、假设、原则等基础理论问题,对司法会计鉴定的研究具有重要意义。

Discussion on Basic Theory of Identification of Judicial Accounting

Up to the present,there is no agreement on the basic theory of judicial accounting identification.Though judicial accounting identification and forensic accounting have different source of law and nature,their essence is the same,which is a professional activity aiming at providing financial proof and expert opinion for clients.It is significant for the study of judicial accounting identification to discuss the basic theory such as the concept,the objective,the hypothesis and the principles of judicial accounting after having summarized and commented on related studies home and abroad.