关键词: 资产评估增值, 资本会计科目调账, 司法会计鉴定

Abstract: Judicial accounting is a new field developed from accounting in the 21st century. It is a frontier branch of science combining accounting and law. As one of judicial accounting activities, judicial accounting expertise mainly refers to the evaluation of special accounting topics by judicial accounting experts. In accordance with the spirit of accounting standards, the subjects of corporate capital are not allowed to change by the non-statutory revaluation. At present, only the changes in property rights get the legal recognition of adjusting accounting revaluation. Problems arise whether the capital accounting adjustment of Xinhua power station company in 1995 attributes to the changes in property rights or just a special case from the government support; whether the utility company has the right to breach the spirit of accounting standards to adjust the company accounts once again after 10 years. The above-mentioned problems not only relate to the understanding of accounting standards and legal issues, but also involve the distribution of existing shareholders, the country's tax revenue and the disorderly changes of corporate accounting subjects. So the legitimacy identification of the power station's significant accounting adjustment is the key to solve the shareholders’ conflict and disputes in 1995.

Key words: assets valuation write-up, change in capital of accounting, judicial accounting expertise