Abstract: The origin and development of Chinese judicial accounting are briefly reviewed and some typical viewpoints on judicial accounting in the theoretical research are discussed. The paper summarizes the current problems of Chinese judicial accounting and makes suggestions to its future development.

Key words: judicial accounting, inspection of judicial accounting, identification of judicial accounting

摘要： 本文简要回顾了我国司法会计的起源与发展,探讨了我国司法会计理论研究及司法会计发展过程中几种 典型的“司法会计观”,总结归纳了我国司法会计目前存在的问题,并对今后司法会计的发展提出了有益的建议。

关键词: 司法会计, 司法会计检查, 司法会计鉴定