Abstract: It's the necessary that the public procurators and special auditors should inspect the accountant materials in the investigating period. But most of the nonnal people can't know clearly the different functions between the public procurators and special audits in the investigating period. According to my several years experience of practice, I like to discuss this topic, and experess my opinion.

Key words: Justice, audit, investigation, appraisal, function, action

摘要： 司法机关在经济案件侦查阶段,由于案件的需要对有些案件涉及财务凭证,会计资料的检查和鉴定时就必须要有专门知识的侦查人员或有专门资格的鉴定人员对案件的某些证据进行司法会计侦查和司法会计鉴定,这是案件诉讼过程中的部分程序,但是司法会计侦查及司法会计鉴定具有各自不同作用及其职能,在我们实践过程中往往要混淆其职能和作用,因此作者通过几年的工作经验在此阐述司法会计侦查及司法会计鉴定的作用。

关键词: 司法会计, 侦察, 鉴定, 职能, 活动