Abstract: Although no theories of forensic accounting mention the estimating method, it has been tried in practice. It is suggested that estimating method be applicable, as long as the requirements such as objective materials and reasonable hypothesis are satisfied.

Key words: forensic accounting, estimating method, interest estimate

摘要： 尽管在现有司法会计鉴定理论中,找不到测算方法的地位,但实践中已有类似的尝试。我们认为,只要符合司法会计鉴定检材客观、方法假定合理的要求,测算也可以成为一种检验计量方法。为此,我们进行了有益的尝试。

关键词: 司法会计鉴定, 测算方法, 利息测算