在贪污贿赂等职务经济犯罪案件中,一般都存在着相关的财务会计事实,需要通过审阅、复算、核对、比较等会计检查的方法发现和收集证据,查明犯罪过程及犯罪结果。审阅是所有司法会计检查活动都必须采取的一种最基本的检查方法。所谓审阅法,就是通过阅读案件所涉及的财务会计资料, In the cases of corruption and bribery, there are generally related financial and accounting facts, which require the discovery and collection of evidence through the methods of review, re-calculation, check-up and comparison and other accounting checks to identify the criminal process and the result of the crime. Reviewing is the most basic method of inspection that all judicial and accounting activities must take. The so-called review method, that is, by reading the financial and accounting data involved in the case,