财务会计证据是指在法务会计活动中,法务会计专家对其进行检验、分析、计算,进而作出鉴定结论的事实根据。财务会计证据具有五个方面的基本属性,即专业性、复杂性、合法性、客观性和关联性。判断财务会计证据的证明力,主要遵循两个原则,即单一判断原则和综合判断原则。财务会计证据在法务会计诉讼支持中的运用应当遵循三个基本原则:言词证据与财务会计资料证据相结合的原则;可采性原则;充分性原则。 Financial accounting evidence refers to the factual basis of the forensic accounting activities, forensic accounting experts to test, analyze, calculate, and then make conclusions of the appraisal. Financial accounting evidence has five basic attributes, namely, professional, complex, legal, objectivity and relevance. The evidence of judgment of financial accounting evidence mainly follows two principles: the principle of single judgment and the principle of comprehensive judgment. The application of financial accounting evidence in legal accounting litigation support should follow three basic principles: the principle of combination of word evidence and financial accounting data evidence; the principle of admissibility and the principle of sufficiency.