论库存现金的司法会计鉴定

摘要

Nowadays,economic crimes of the cash in hand are increasing,because cash in hand is the company＇s most liquid asset,often become the object of criminal, so in judicial practice,often need to make judicial accounting identification for cash in hand.This paper described the content, identification methods and identification requirements of the judicial accounting identification of cash in hand and described the common false accounting practices using cash,in order to provide judicial assistance to accounting practice.%现今社会,利用库存现金进行犯罪的经济案件不断增多,因为库存现金在企业资产中的流动性最强,常常成为不法分子觊觎的对象,所以在司法实践中,常常需要对库存现金进行司法会计鉴定。本文详细介绍了对库存现金进行司法会计鉴定的内容、鉴定方法与鉴定要求等,并介绍了常见的利用现金造假账的手法,以期对司法会计实践工作提供帮助。