【摘要】 随着经济的发展,涉及财务会计业务的刑事、民事行政案件也大幅增长,司法会计作为一种新兴的取证技术和鉴定手段,提供以会计资料和鉴定结论为主的诉讼证据,在惩治经济犯罪,解决经济纠纷等诉讼活动中发挥着重要作用。本文通过对司法会计活动的类型以及其特点的研究,为正确运用司法会计提供理论支持。更多还原

【Abstract】 With the development of economy,the number of criminal and civil cases concerning with financial accounting is increasing.Judicial accounting is a new evidence-collecting technique and a new appraising method,which provides the procedural evidences mainly based on the accounting materials and appraising conclusion and plays a important role in the punishment of economic crime and the solution of economic dispute更多还原