会计资料是办理贪污贿赂犯罪案件中普遍使用的书证。会计资料作为证据的最大特点是客观性强、稳定性强,在很多情况下可直接证明犯罪的主要事实。反贪部门查办的贪污贿赂犯罪案件大多离不开财务书证,相当多的案件都是从查阅会计资料中发现的。以辽宁省朝阳市双塔区检察院办理的 Accounting information is commonly used in handling corruption and bribery case documentary evidence. The most prominent feature of accounting data as evidence is its strong objectivity and stability. In many cases, it can directly prove the main facts of crime. Most of corruption and bribery cases handled by the anti-corruption department are inseparable from the financial documentary evidence. A considerable number of cases are found in the access to accounting materials. To Chaoyang City, Liaoning Province Shuangta District Procuratorate handled