Abstract:

The practice of judicial accounting appraisal should be controlled from two aspects： procedural and substantive. The procedural side must abide by laws and regulations， while the substantive side can be confirmed or excluded through three ways： proving confirmation， direct confirmation and presumptive confirmation. The results of appraisal include conclusions （positive or negative） and appraisal opinions. Apart from the annotations and the procedural elements such as the facts of entrust， acceptance and others， judicial accounting appraisal reports shall also include three aspects： basic financial accounting facts and data， reasoning and conclusions of the appraisal.

Key words: judicial accounting, appraisal, confirmation, document format

摘要：

司法会计鉴定应从程序和实体两方面把握其条件，程序从法定；实体可通过印证确认、直接确认和推定确认三种方式加以确认或排除。鉴定产品为鉴定意见，具有排它性；其意见分为肯定、否定与不能确定三种。除委托、受理等程序要素和附注外，司法会计鉴定书应包括基本财务会计事实、论证分析和鉴定意见三个方面。

关键词: 司法会计鉴定, 确认方式, 结论表述, 文书格式