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.

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从司法鉴定角度来看，民事诉讼案件中的可疑文件与刑事案件中的文件物证相比，虽具共性又各有其特点。

There are similarities and differences between the suspicious files in civil proceedings and the file evidence in criminal cases from the point view of judicial expertise.

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以刑事诉讼为视野，提高司法鉴定意见的权威性：一是完善鉴定人准入制度；

In the view of criminal proceedings, in order to improve the authority of forensic conclusions, following issues should be emphasized: first, improvement of the admittance system;

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