Abstract: In order to improve the quality of forensic accounting evaluation,we should not only take into consideration the capacity of authorized evaluation organizations,but also verified submitted materials and observe evaluation procedures.

Key words: appraisal capacity, quality of evaluation, procedure of evaluation, submitted material

摘要： 提高司法会计鉴定质量不但要考虑接受委托所具备的鉴定力量,还要甄别提供的检材的真伪与范围,严格遵守鉴定程序。

关键词: 鉴定能力, 鉴定质量, 鉴定程序, 检材真伪, 检材范围