论文部分内容阅读
司法会计介入职务犯罪初查,实质上是一种立案前的判断,是对犯罪嫌疑事实的判断行为。司法会计介入职务犯罪初查应遵循严守法制、秉持客观、细致完备、迅速及时等规则。在证据发现和收集上,要善于利用经济指标的变化作为发现职务犯罪财会证据的依据;从商务操作流程中发现问题;从资金流动的途径和用途入手查找犯罪证据。
The preliminary investigation of the involvement of judicial accounting in job-related crimes is essentially a kind of judgment before the case filing and a judgment act of the fact of the criminal suspects. Preliminary investigation of the involvement of judicial accounting in crime should follow the strict legal system, uphold the objective, meticulous and complete, prompt and timely rules. In the discovery and collection of evidence, we should make good use of the changes in economic indicators as the basis for the identification of accounting evidence in criminal offenses; find problems in the process of business operations; and look for criminal evidence from the ways and purposes of capital flows.