Abstract: Forensic accounting appraisal has obtained great achievements for the past 20 years in China. However, there exist some problems that influenced its further development due to lack of unified professional standards. According to the long term practice and theoretical reflection, this article comes up with several issues to be noticed in the process of case acceptance, assessment and report making. All the issues are based on the current situation in forensic accounting service with a view to assist the healthy development of forensic accounting appraisal.

Key words: forensic accounting, appraisal, issue

摘要： 司法会计鉴定工作在我国发展的20多年来,得到了长足发展,但由于目前尚没有全国性的统一的司法会计鉴定执业标准,致使在司法会计鉴定工作中存在着许多这样那样的问题,影响着司法会计鉴定工作的深入发展。根据多年工作实践和理论思考,针对司法会计鉴定工作现状,从鉴定的受理、检验、鉴定书制作三个方面提出司法会计鉴定工作中应当注意的若干问题,以求在司法会计鉴定工作早日走上规范健康的发展道路。

关键词: 司法会计, 鉴定, 问题