司法会计鉴定在大量案件的诉讼中,已经成为一种不可替代的取证手段。而目前国内关于司法会计鉴定的理论,主要是从财务会计学的角度论述,站在诉讼法学、证据学等学科角度研究的凤毛麟角。本文仅从法学角度,对司法会计鉴定在诉讼意义上的相关概念属性论述一二。 Judicial accounting has become an irreplaceable means of forensics in the litigation of a large number of cases. At present, the theory of appraisal of judicial accounting in our country is mainly discussed from the perspective of financial accounting. There are few researches on disciplines such as procedural law and evidence law. This article only from the perspective of law, the concept of judicial accounting appraisal in the litigation significance of the concept of argument one or two.