同一认定鉴定结论，属我国诉讼法中之法定证据。
The expert's conclusion of identity recognizance is one of a kind of legal evidence.
应该说，我国的同一认定理论还不够完善，甚至因此影响到鉴定结论的正确性。
Ought to remark that, our identity cognizance theory is not yet enough perfect, even influence on the validity of appraisal conclusion.
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.
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