集体私分国有资产案件司法会计检验鉴定的方法,虽然与贪污(侵占)案件从犯罪学说来看有其相似的特点,但从司法会计鉴定角度来讲,两者有着本质的区别。所以,在对集体私分国有资产案件的鉴定时,不仅要运用一般的审计和财务会计知识,以及国家相关财经管理制度来分析判断,重要的一点,是结合侦 Although the methods of judging and appraising collective and private state-owned assets in judicial and accounting examinations have similar characteristics from the criminal theory in terms of corruption (embezzlement) cases, there is an essential difference in terms of forensic accounting appraisal. Therefore, when appraising collective privately-owned state-owned assets, it is not only necessary to use the general knowledge of audit and financial accounting, as well as the relevant state financial management system to analyze and judge. The important point is to combine detection