浅议司法会计鉴定引用标准的分类及引用原则  

The Classification and Application of the Standards Adopted in Forensic Accounting Appraisal

作　　者：张珩[1] 吴晓春 

机构地区：[1]江苏省海安县人民检察院,江苏海安226600 [2]江苏省南通市人民检察院,江苏南通226300

出　　处：《中国司法鉴定》2009年第4期74-76,共3页Chinese Journal of Forensic Sciences

摘　　要：司法会计鉴定引用标准的科学分类和正确引用,是司法会计鉴定结论具有科学性、客观性和合理性的重要保证。对于五类司法会计鉴定引用标准,在引用时应遵循合法性、有效性、关联性和层次性原则。Scientific classification and application of related standards is the important guarantee for forensic accounting appraisal conclusions to be scientific, objective and rational. Attention should be paid to the principles of legality, validity, relevance and hierarchy for the five classes of the standards.

关 键 词：司法会计 鉴定 引用标准 分类 引用原则 

分 类 号：DF794.5[政治法律—诉讼法学]