Abstract:

Forensic appraisal items are professional， normative and specific. They are the basic content in forming technical standards of forensic accounting appraisal. Considering the technical characters of accounting issues and the practice of forensic accounting appraisal， it is imperative to make theoretical studies on forensic accounting appraisal items， in order to set up forensic appraisal standards.

Key words: forensic accounting, appraisal item

摘要：

司法鉴定事项具有专业性、规范性和特定性，也是制定司法会计鉴定技术标准时必须规范的基本内容。以司法鉴定的理论框架为基础，根据会计专门性问题的技术特征，结合司法会计鉴定实践，对司法会计鉴定事项进行理论探讨，是当前建构司法鉴定标准体系中的应有之义。

关键词: 司法会计, 鉴定事项, 分类