司法会计技术是查办经济犯罪案件的专门手段。
Judicial accounting technology is a specialism means to investigate and prosecute economic crime case.
第六章总结和展望司法会计在我国的发展前景。
Chapter VI Summary and outlook judicial accounting development prospects in China.
因此，对司法会计的研究是具有重大现实意义的。
Therefore, research on forensic accounting is of great practical significance.
司法会计鉴定的风险防范是一项极其复杂的系统工程。
To avoid the venture of judicial accounting identification is a complex systematic project.
随后阐述了司法会计鉴定的定义、特征、原则、任务、管辖主体以及范围。
Then it describes the definitions, characteristics, principles, tasks, jurisdiction, as well as the scope.
最后，提出规范司法会计鉴定工作，提高司法会计鉴定报告质量的合理化建议。
Finally, the rationalization proposals is given to make judicial accounting appraises standardized and to improve the quality of the report of judicial accounting.
特别是在提供诉讼支持、调查和预防会计舞弊方面，司法会计发挥着重要作用。
Forensic accounting plays a great role in court, especially in respect of litigation support, financial fraud investigation, detection and prevention.
司法会计鉴定制度是司法鉴定制度的重要组成部分，是刑事诉讼中的一个重要环节。
The identification system of the judicial accounting is an important component of the judicial identification system as well as an important procedure of the criminal proceedings.
尽管在现有司法会计鉴定理论中，找不到测算方法的地位，但实践中已有类似的尝试。
Although no theories of forensic accounting mention the estimating method, it has been tried in practice.
目前已有不少学者撰文或著书，对司法会计这一新兴学科进行研究，作出了很大的贡献。
There has been not a few scholars write the books, carry on a research to this newly arisen science, and make very big contribution.
第二章：从我国证据制度的角度探讨了司法会计所得财务会计资料证据的证据属性与特点；
Secondly, inquiry into the characteristics of the data proof gained by forensic accounting from the angle of the our country proof system;
接下来指出唯物辩证法是司法会计鉴定的理论基础，同一认定理论是司法会计鉴定的一般基础理论。
Next the article point out that Materialist dialectics is the theoretical foundation and the Same theory is the basic theory foundation.
司法会计学是法学领域新兴的、重要的边缘学科，司法会计教育是法学教育不可或缺的重要组成部分。
Judicial accounting is a newly-emerging, important borderline subject in the field of law, and the education of judicial accounting is an indispensable part of the education of law.
司法会计鉴定与审计不同，会计师事务所在从事司法会计鉴定业务时应掌握两者之间的区别，防止产生鉴定风险。
Judicial accounting appraisal is different from auditing, the CPA should grasp their differences when engaged in judicial accounting appraisal to prevent the appraisal risk.
我国开展司法会计学教育已近50年，但到目前为止，司法会计的教育内容、教育的普及性与司法实践的需要差距较大。
The judicial accounting education has been carried out in China for almost 50 years. But so far, its contents and popularization still has a great distance from the demand of judicial practice.
法务会计和司法会计都是会计和法律结合而产生的边缘学科，但两者的主要区别是什么，目前绝大多数研究者还不是很清楚。
Forensic accounting and judicial accounting are all the dual discipline combine accounting and law. But the major differences between them are confusing most of the researchers.
法务会计和司法会计都是会计和法律结合而产生的边缘学科，但两者的主要区别是什么，目前绝大多数研究者还不是很清楚。
Forensic accounting and judicial accounting are all the dual discipline combine accounting and law. But the major differences between them are confusing most of the researchers.
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