近几年来，随着反腐倡廉工作力度的不断加大，对经济领域的不法分子产生了一定的威摄作用，但是也有极少数人铤而走险，作案手段越发隐蔽。如假账伪证，账外设账，账外平账，毁账灭迹，无账可查等，用传统的查账方法，可能审查不清，明知问题严重，却无法定案。因此，根据违法 In recent years, with the intensification of fighting against corruption and building a clean government, it has exerted a certain deterrent effect on criminals in the economic field. However, a handful of people took the risk and the means of crime were increasingly hidden. Such as fake accounts perjury, ledger, ledger, debit and credit, without checking account, etc., with the traditional method of checking accounts may be unclear, knowing that the problem is serious, but can not be finalized. Therefore, according to the law