随着经济的日益发展,经济犯罪日益增多,经济案件中涉及财务问题亟需专业人士予以解答,于是司法鉴定应运而生,在鉴定业务中我们经常能看到司法会计和法务会计。两者是由英美法系和大陆法系的不同而导致在会计鉴定中产生的,但两者又有一定的相似性,对于司法会计和法务会计的辨析能够从更深层次挖掘两者的区别与联系,本文将从两者的历史发展、概念、研究角度、主体资格等角度来辨析两者的区别与联系,进而对我国的司法鉴定人制度提出一些改进的措施。 With the development of the economy, the number of economic crimes is increasing day by day, and the financial problems involved in economic cases are urgently needed by professionals. Therefore, forensic authentication came into being, and we can often see judicial accounting and forensic accounting in the identification business. Both of them are caused by the differences between the Anglo-American law system and the civil law system in the accounting appraisal. However, the two have some similarities. The discrimination between judicial accounting and forensic accounting can find out the difference between the two This article will analyze the differences and relations between the two from the perspective of their historical development, concept, research perspective, subject qualification and so on, and then put forward some measures to improve our judicial appraiser system.