Abstract: As the supervision responsibility of the procuratorates is strengthened and improved, the status of forensic accounting appraisors has been changed greatly. We should put forensic accounting as the focus of procuratorates’ work, and take consulting and document evidence review as indispensible parts. At the same time, we should insist on fully reflecting the nature of forensic appraisal and the requirement of evidence rules.

Key words: procuratorate, forensic accounting, appraisal

摘要： 随着我国检察机关法律监督职责的加强与完善，检察机关司法会计鉴定人的地位与作用为此也已经或将发生重大变化。我们应将司法会计鉴定作为检察机关司法会计工作的重点，并将咨询和文证审查作为其不可或缺的两翼；同时，坚持充分体现司法鉴定本色和证据规则要求。

关键词: 检察机关, 司法会计, 司法会计鉴定