Abstract: Scientific classification and application of related standards is the important guarantee for forensic accounting appraisal conclusions to be scientific, objective and rational.Attention should be paid to the principles of legality, validity, relevance and hierarchy for the five classes of the standards.

Key words: forensic accounting, appraisal, adopted standard, classification, adopting principle

摘要： 司法会计鉴定引用标准的科学分类和正确引用,是司法会计鉴定结论具有科学性、客观性和合理性的重要保证。对于五类司法会计鉴定引用标准,在引用时应遵循合法性、有效性、关联性和层次性原则。

关键词: 司法会计, 鉴定, 引用标准, 分类, 引用原则