一、司法会计概念司法会计起源于二十世纪80年代,在西方国家率先兴起。它是通过对特定的经济案件进行会计分析和对经济损失作客观度量,为司法机关对经济案件的最终裁决提供重要依据,并证明经济案件事实的一种特殊会计。我国早在90年代初期即开始对司法会计进行初步地研究与探索,着重在检察机关设立专 First, the concept of judicial accounting Judicial accounting originated in the 1980s, the first rise in Western countries. It is through the accounting analysis of specific economic cases and the objective measure of economic losses for the judiciary to provide an important basis for the final ruling of economic cases and to prove the fact that a special case of economic accounting. As early as the early 1990s, China began to conduct preliminary research and exploration of judicial accounting, focusing on the establishment of the prosecutor’s office