财务舞弊犯罪的方式日益隐蔽,犯罪分子越来越多的利用财务会计资料舞弊来侵占公司财产。这要求经侦民警应当熟练掌握司法会计侦查技能,积极开拓侦查思路,应对瞬息万变的财务舞弊犯罪。本文的研究旨在通过结合笔者的实践经验对司法会计侦查进行尝试研究,为公安经侦部门应对财务舞弊案件提供对策。 Increasingly concealed ways of financial fraud crime, criminals more and more use of financial accounting fraud to encroach on corporate property. This requires the Economic Investigation Police should be proficient in judicial accounting detection skills, and actively explore ways of investigation, to deal with the ever-changing financial fraud. The purpose of this paper is to try to research the investigation of judicial accounting by combining the author’s practical experience, and to provide a countermeasure for the public security department to deal with financial fraud cases.