关键词: 民事诉讼, 司法会计, 鉴定意见, 质证

Abstract: Although forensic accounting appraisal is a kind of legal evidence form,it is not naturally granted the "authority";its proving capacity and power in civil cases is decided after cross examination in courts.From the point of view of civil proceedings,the issues concerning forensic accounting appraisal and its cross examination is discussed;the present situation and existed problems of the cross examination are analyzed;measures on improving the cross examination of forensic accounting appraisal is proposed.

Key words: civil proceedings, forensic accounting, appraisal result, cross examination