Abstract: Although forensic accounting appraisal is a kind of legal evidence form,it is not naturally granted the "authority";its proving capacity and power in civil cases is decided after cross examination in courts.From the point of view of civil proceedings,the issues concerning forensic accounting appraisal and its cross examination is discussed;the present situation and existed problems of the cross examination are analyzed;measures on improving the cross examination of forensic accounting appraisal is proposed.

Key words: civil proceedings, forensic accounting, appraisal result, cross examination

摘要： 司法会计鉴定意见虽然是一种法定的证据形式,但不具有天然的"权威性",在民事诉讼中需要在法庭上经过质证才能确定其证明能力和证明力。从民事诉讼角度,论述司法会计鉴定意见及其质证问题,分析司法会计鉴定意见质证的现状及存在的问题,并提出完善司法会计鉴定意见质证的思考。

关键词: 民事诉讼, 司法会计, 鉴定意见, 质证