Abstract: As with all other forensic conclusions,the forensic accounting conclusion is not naturally granted"finality".It must be reviewed by courts and cross examined by relevant parties to decide its proving power.Cross-examination is the rational procedure to guarantee the fairness of litigation.The paper discusses the techniques of cross-examination of forensic accounting conclusions.

Key words: forensic accounting, forensic conclusion, cross-examination, technique

摘要： 司法会计鉴定结论同所有鉴定结论一样,并不具备天然的"权威性",其证明力如何,须经法院审查和当事人的互相质证,这是一种正当的程序保障,有助于体现诉讼的公正性。本文从技术操作层面分析探讨了司法会计鉴定结论质证的方法。

关键词: 司法会计, 鉴定结论, 质证, 方法