【摘要】 司法会计在检察机关承办的经济犯罪案件和公安刑事侦查中的应用十分重要,它为查明案情,甄别真伪,确定证据,定罪量刑,裁定纠纷、分清是非提供解决技术上的专门性问题,对确保收集固定财务事实证据过程的独立、客观、公正和科学性,以及维护司法公正具有重要意义。更多还原

【Abstract】 Judicial accounting plays a vital part in criminal proceedings.It can provide technical assistance to solve some specific problems,such as ascertaining facts,declaring disputes,identifying evidence,distinguishing the true from the false,discerning between right and wrong,and convicting and measuring penalty.Therefore,it is of great significance to safeguarding judicial justice and guaranteeing the independence,objectivity,impartiality and validity in the process of collecting fixed asset evidence.更多还原