浅议司法会计鉴定引用标准的分类及引用原则

摘要

Scientific classification and application of related standards is the important guarantee for forensic accounting ap-praisal conclusions to be scientific, objective and rational. Attention should be paid to the principles of legality, validity, rele-vance and hierarchy for the five classes of the standards.%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.