关键词: 司法会计, 鉴定, 标准化对象, 标准, 体系

Abstract: As forensic accounting appraisal is an important part of our conutry’s forensic science system, it should have its own professional standards. However, Our country has not yet established the professional forensic accounting standard system, and this has seriously affected the quality of forensic accounting appraisal. Nowdays, the study of forensic accounting standards mainly focuses on some specific forensic accounting appraisal standards and ignores the build of a standard system, so theses standards lack in systematic and comprehensive coordination. For this reason, applying the standardization theory, and based on a systematic analysis of forensic accounting in China, the author tries to define the standardization objects and establishes the forensic accounting appraisal system with Chinese characteristics. The specific contents of the standard system are proposed.

Key words: forensic accounting, appraisal, standardizztion object, standard, system