Abstract: In the View of Scientific Outlook, simply satisfying with auditing is the major restriction to the development of foren-sic accounting in procuratorial organs.At present, the appraisal is the developing orientation for forensic accounting;the stricter requirement for accounting evidence is the developing trend asked by the litigation system;and the legal supervision is the duty of procuratorial organs.In order to realize sustainable development of forensic accounting and provide technical support to legal supervision, it's necessary to follow the developing orientation of forensic accounting, the developing trend of the litigation system and the target of strengthening legal supervision.Based on this, we must emphasize the theoretical research and operational standard of forensic accounting appraisal, and establish a corresponding system to realize it.

Key words: View of Scientific Outlook, forensic accounting, legal supervision, technical support

摘要： 从科学发展观的角度审视,仅满足或停留于审计查账,是阻碍检察机关司法会计发展的主要瓶颈。我国司法会计的发展方向是以鉴定为主导,为诉讼提供有别于审计的涉案会计事实证明,我国诉讼证明制度发展的趋势是对涉案会计事实证明的要求日益严格。检察机关强化法律监督,必然要求涉案会计事实证明能够进一步体现严格的执法精神。检察机关司法会计全面协调可持续发展,更好地为强化法律监督提供技术保障,就必须遵循适应我国司法会计的发展方向、诉讼证明制度的发展趋势和强化法律监督要求等三项主要原则。为此,应当加快以鉴定为主的理论研究和业务规范,建立推进理论研究和业务规范及人才培养的机制。

关键词: 科学发展观, 司法会计, 法律监督, 技术保障