关键词: 司法会计鉴定对象, 特性, 内容, 涉案财务事实, 涉案会计事实

Abstract: The unclearness of identification object and its constitution has seriously hindered both the development of forensic accounting appraisal (FAA) theory and the standardization of related practice business over the years. In view of the multidisciplinary nature of FAA, an integrated study was carried out from the visual angles of accounting, law, identification and so on. The object of FAA was futher confirmed as the financial accounting facts involved in a case that need to be proved and are identifiable. It consists of financial facts and accounting facts. It is characterized by correspondence to specific case, possibly involving in multi accounting subjects. The identification of financial facts includes the substantialistic existenceness and authenticity of financial operation, the domain involved in a case, the flow track and flow mode of capital, the capital amount, the conformity of capital and physical property flow to those involved in the case, as well as the stakeholders' capital changes.And the identification of accounting facts includes the compliance of accounting behavior objects,the accthenticity,correctness and legality of accounting behaviors,the domain and method involved in a case of accounting behaviors as well as the viriation amount of rights and interests of related subjects.

Key words: forensic accounting appraisal object, characteristics, content, facts involved in the case of property, facts of accounting