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新刑诉法下反贪侦查面临严峻挑战,如何摆脱以往“口供至上”的老路子,探索反贪侦查的新模式,是摆在反贪侦查部门面前的一个重要课题。贪污贿赂犯罪属于经济犯罪,大多有账可查,如果由司法会计助力反贪,不仅有助于提升反贪侦查的科技含量,更有利于促进反贪案件侦破的高质、高效。本文首先论证了新形势下司法会计与反贪侦查之间的促进关系,在此基础上对司法会计在反贪侦查中的应用现状及原因进行了分析,最后提出了初步的改进建议。
Under the new Criminal Procedure Law, the investigation of anti-corruption is facing a serious challenge. How to get rid of the old path of “preaching the supremacy of the past” and exploring a new model for anti-corruption investigation is an important topic before the anti-corruption investigation department. Corruption and bribery crimes are economic crimes, most of them have accounts for investigation. If anti-corruption is assisted by judicial accounting, it will not only help to raise the scientific and technological content of anti-corruption investigations, but also help to promote the high-quality and efficient detection of anti-corruption cases. This paper first demonstrates the promotion of the relationship between judicial accounting and anti-corruption investigation under the new situation. On the basis of this, it analyzes the status quo and reasons of the application of judicial accounting in anti-corruption investigation, and finally puts forward some suggestions for improvement.