司法会计鉴定对象探讨

Analysis of Objects of Forensic Accounting Appraisal

关于司法会计鉴定及其对象存在不同观点,尚未形成较一致的认识,影响了司法会计鉴定工作的规范。对司法会计鉴定的内涵进行分析,将其界定为向委托人报告其委托的财务会计事项的财务、会计相关信息以及提供鉴定意见的一项社会专业活动;梳理并评价司法会计鉴定对象的不同观点,提出司法会计鉴定对象是法律事项中涉及的财务会计事实,财务会计事实分为财务事实和会计事实;并将会计学与法学结合起来分析财务事实与会计事实的构成。

The meaning of forensic accounting appraisal is analyzed, and the different views about the objects of forensic accounting appraisal are reviewed. It is proposed that the objects of forensic accounting appraisal are the financial accounting facts in legal matters. The financial accounting facts are composed of financial facts and accounting facts. They are studied by methods of accounting and law.