Abstract: As forensic accounting appraisal is an important part of our conutry’s forensic science system, it should have its own professional standards. However, Our country has not yet established the professional forensic accounting standard system, and this has seriously affected the quality of forensic accounting appraisal. Nowdays, the study of forensic accounting standards mainly focuses on some specific forensic accounting appraisal standards and ignores the build of a standard system, so theses standards lack in systematic and comprehensive coordination. For this reason, applying the standardization theory, and based on a systematic analysis of forensic accounting in China, the author tries to define the standardization objects and establishes the forensic accounting appraisal system with Chinese characteristics. The specific contents of the standard system are proposed.

Key words: forensic accounting, appraisal, standardizztion object, standard, system

摘要： 司法会计鉴定是我国司法鉴定工作的重要组成部分,应该拥有自己的专业鉴定标准。我国尚未建立系统的专用司法会计鉴定标准,已严重影响了司法会计鉴定的质量,司法会计鉴定活动亟待规范。当前,有关司法会计鉴定标准的研究多见于具体司法会计鉴定标准,忽略了标准体系的构建,其结果易导致标准缺乏系统和全面,影响标准间的协调和对接。鉴于此,以标准化理论为依据,在系统分析我国司法会计鉴定活动本质的基础上,找出我国司法会计鉴定的标准化对象,构建起具有我国特色的司法会计鉴定标准体系,并提出其具体构成内容。

关键词: 司法会计, 鉴定, 标准化对象, 标准, 体系