The role of forensic accounting appraisal in investigation. Establishing the viewpoint of taking evidence as the core is a prominent feature of the criminal procedure law. As a kind of evidence, forensic accounting expertise plays an important role in the investigation of economic cases and should be strengthened in the implementation of the criminal procedure law. Evidence refers to all forms of facts that can prove the true situation of a case as stipulated by law. As a kind of verbal evidence and indirect evidence, expert conclusion plays an important role in identifying crime and non-crime, this crime and that crime. Strengthening the core role of evidence in criminal proceedings requires us to completely change the way of obtaining evidence solely by deterrence, enhance the awareness of investigation, clarify the core position of evidence in deciding to file a case against a criminal suspect, take compulsory measures, end the investigation and sentence, carry out investigation work closely around the core of obtaining evidence, and continuously improve the ability to examine, fix, use and display evidence. Article 119 of the Criminal Procedure Law of People's Republic of China (PRC) stipulates that in order to find out the case and solve some specialized problems in the case, people with specialized knowledge shall be appointed and hired for appraisal. The task of identification is to use modern scientific theories and methods to identify, judge and draw scientific conclusions on specialized issues related to the case and provide evidence for identifying the case. Judicial accounting intervention in case investigation is an indispensable and important means for procuratorial organs to find out the case, expose and prove the crime. A large part of the work of procuratorial organs is realized through the investigation of self-investigation cases, participation in criminal filing and administrative litigation. The core of investigation and litigation is around evidence. Among the litigation evidence, the most scientific, objective, authentic and reliable is the evidence obtained by technical means. Therefore, judicial accounting appraisal is the key link for procuratorial organs to determine crime and non-crime in investigating and handling self-investigation cases. Judicial accounting appraisal plays a key role in the nature and direction of procuratorial organs' investigation of cases and the definition of crime and non-crime. There are many types of forensic accounting expertise in litigation. The author mainly talks about the role of forensic accounting appraisal in current litigation. Accounting appraisal refers to the special inspection of financial facts and materials related to the case, such as economy, property and material income and expenditure activities, by using special methods such as accounting and auditing. The objects of accounting appraisal are mainly accounting books, statements, vouchers, bills, cash, materials and other materials indicating the amount of financial gains and losses in financial activities. As a kind of litigation evidence, these materials must be tested and identified by special methods to be more scientific and reliable. In order to find out the case, judicial organs often assign or hire personnel with specialized judicial accounting knowledge to identify and judge the financial accounting problems that need to be solved in the case. Its main functions are: first, to confirm the means of implementation of economic crimes; Second, accurately identify the amount of crimes of corruption and bribery, tax evasion and refusal to pay taxes, and misappropriation of public funds; Determine the amount of economic losses caused by major accidents and dereliction of duty; Third, judicial accounting appraisal of various crimes committed by using high technology, such as financial fraud, securities and futures crimes committed by using computer networks. At present, with the social progress and economic development, crime, as a social phenomenon, also has its characteristics of the times. Especially in today's highly developed modern science and technology, all kinds of criminal means and forms are constantly developing towards intelligence, specialization and technology. Economic crimes are no exception. At present, the outstanding performance is, first of all, the high quality of the criminal subject and the hidden means of committing crimes. According to statistics, about 80% of economic criminals now have college education or above. These people are literate, high-quality, thoughtful before committing crimes, secretive and knowledgeable. They used accounting techniques to secretly infringe on state property. Secondly, the number of cases of using skills to commit corruption crimes has increased significantly. High-skilled crime is a new problem in the current economic field. This kind of criminals have high cultural quality, know computer operation procedures, use computers to transfer deposits, turn east and west, and finally propose cash. The amount of crime is staggering, which is harmful to society and has certain concealment. Fourthly, our experience in detecting economic cases and litigation practice prove that forensic accounting appraisal is becoming more and more important. The investigation of economic cases in recent years proves that judicial accounting plays an inestimable role in the litigation process of economic cases. The Role of Judicial Accounting Appraisal in Court Trial According to the provisions of China's Criminal Procedure Law, when investigating and hearing a case, the judicial organ has the right to conduct judicial inspection on a specific object or conduct judicial appraisal on specialized issues according to the needs of litigation. Judicial accounting appraisal is to solve the financial problems involved in the case and provide the appraisal conclusion, which plays a vital role as litigation evidence in the trial. According to previous experience in trying economic cases. Many suspects retracted their confessions during the trial, and some even made the trial impossible, leaving the public prosecutor in a very embarrassing situation. The reason is that we didn't pay enough attention to how to confirm and fix the evidence in the trial. Especially after the reform of the trial system, it is required to testify in court, which emphasizes the importance of expert evidence in giving evidence. Zhao Hong, Deputy Attorney General of the Supreme People's Procuratorate, said at a meeting: All our investigation, litigation and other activities serve the trial. The key to the trial lies in the correctness of the evidence. Then, as a kind of evidence, forensic accounting appraisal plays a self-evident role in conviction and sentencing in court trial. In addition, our forensic accounting appraisal serves economic construction; Combating crimes in the economic field; Plug the loopholes in enterprise management; Perfection of supporting laws; Prevent duty crimes and maintain social stability; Reducing the time and cost of litigation plays an important role. Therefore, the author only puts forward some personal suggestions from the aspect of judicial accounting. As a department with legal supervision function, China's procuratorial organs should vigorously strengthen judicial accounting according to the current needs of cracking down on economic crimes. First of all, leaders should pay attention to it, which is the key. Secondly, it is necessary to select and equip professional and technical personnel of forensic accounting to improve the quality of forensic accounting team so as to meet the needs of current work as soon as possible. Thirdly, we should constantly explore new ideas of judicial accounting in our work, and gradually change from quantitative to professional, so that judicial accounting can play its irreplaceable role in litigation activities.