拓展经济犯罪案源拓展经济犯罪的时空范围一方面,经侦人员要善于打破时间的限制,从历史资料中挖掘案源。大量的财务会计资料是记录经济活动,反映经济信息的唯一的、连续的、系统的书面依据,具有很高的利用价值。经济犯罪案件的主要证据多源于此。因此,拓展经济犯罪的时间范围,需要冲破“就案办案”的思维模式,善于利用办案机会,打破时间的限制,捕捉犯罪信息。如有针对性地对易发案单位一定时期的财务会计资料进行司法会计复杂检查,并定期进行选案分析;定期组织积案清理工作,逐一梳理一定时期群众举报、对外协查、调查取证困难,定性不清,追逃受阻的案件等等。另一方面,经侦人员还要充分利用经济犯罪触角多,辐射广,频繁作案等特点,从经济运作流程的纵向或横向挖掘犯罪信息。经济犯罪和其他刑事犯罪一样,并不是孤立存在的。它往往会引起经济领域很多方 Expanding the Crime Source of Economic Crime Expanding the Time and Space Scope of Economic Crime On the one hand, the personnel of the Economic Investigation Bureau should be good at breaking the limitation of time and digging the source of the case from the historical data. A large amount of financial and accounting data is the only, continuous and systematic basis for documenting economic activities and reflecting economic information, and has high value for use. The main evidence of economic crimes stems from this. Therefore, to expand the time frame of economic crimes, we must break through the mode of thinking of “handling cases on a case-by-case basis” and be good at using case-handling opportunities to break the limitation of time and capture the criminal information. Such as the targeted units of a certain period of time prone financial and accounting information for judicial review of complex accounting and periodic analysis of the election; regular clean-up work accumulated cases, one by one sorted out the masses reported, external investigation, investigation and evidence collection difficulties, qualitative Unclear, chase escape blocked cases and so on. On the other hand, the officers and men of the Economic Investigation Bureau should also make full use of the features of economic tentacles, extensive radiation and frequent crimes and excavate criminal information vertically or horizontally from the economic operation process. Economic crimes, like other criminal offenses, do not exist in isolation. It often leads to many parties in the economy