Abstract: Expert testimony of judicial accounting can release procurators of burden of professional problems and play an important role in helping courts decide on verdicts. In court, expert witness must stick to the principles and grasp the critical contents of producing evidence in order to get the best results.

Key words: judicial accounting, expert witness, principles and contents of producing evidence

摘要： 司法会计鉴定人员出庭举证,可大大减轻公诉 人在专业技术问题上的压力,为法庭定案量刑起到极其重要的作用。在出庭举证中,司法会计鉴定人只要坚持举证的基本原则,把握举证 的要点内容,便能达到条理清楚、层次分明、重点突出、富于逻辑的最佳出庭举证的效果。

关键词: 司法会计鉴定, 出庭举证, 原则, 内容