judicial accounting

A Comparison Between Forensic Accounting and Judicial Accounting Function and Use Analysis of Accounting in the Criminal Procedure

司法场域中的会计功能与应用

On the Necessity of Judicial Accounting Education in China

试论我国开展司法会计教育的必要性

Judicial accounting technology is a specialism means to investigate and prosecute economic crime case.

司法会计技术是查办经济犯罪案件的专门手段。

It is necessary to standardize the professional qualifications, to reinforce the management of judicial accounting tasks and to formulate the litigation rules to ensure judicial accounting applied by the law.

当前需要严格规范司法会计专业人员资格，加强司法会计工作管理和监督，制定司法会计的诉讼活动准则，以保障司法会计活动依法进行。

The author thinks that, accounting evidence is the financial and accounting information that the judicial accounting personnel shall collect it in law to prove the facts.

笔者认为，会计证据是司法会计人员依法收集的能够证明案件事实的一切财务会计资料。

Therefore, the classifications can be the following categories in practice: economic exchange record, identification of judicial accounting and files from reconsideration. Evidence, regarded as the ridgepole of laws, is the reliable cornerstone of litigation.

因此实践中可将税务行政诉讼的证据分为经济交往记录、司法会计鉴定和复议中产生的资料。证据，在法学界一向被视为诉讼的脊梁，是构筑诉讼大厦最为可靠的基石。

Howeve, with the development of the market economy and our country accession to the WTO, it becomes the urgent task to perfect the identification of judicial accounting system.

随着市场经济的发展及我国加入WTO，依法完善司法会计鉴定体系已成当务之急。

It is necessary for the department of economic investigation to disseminate knowledge of judicial accounting.

经侦部门有必要加强司法会计知识的普及，并逐步实现司法会计技术的专门化。

Comparison of the Researches on Forensic Accounting and Judicial Accounting

法务会计与司法会计研究之比较