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近年来,经济犯罪呈逐年上升趋势,打击经济犯罪成为司法界重要的工作任务。打击经济犯罪要坚持内外兼顾,防治结合的原则。司法会计作为防治经济犯罪的重要力量,在经济犯罪案件中,担负着重要的任务。在经济犯罪案件中,金融票据诈骗是近年犯罪率较高的类型。金融票据诈骗案件的方式和手段越来越隐蔽,越来越先进,给侦破工作带来很大的难度。司法会计就是运用司法专业与会计实务对案件进行分析和解释,给案件办理提供必要的依据。本文从三方面,阐述了司法会计对金融票据诈骗案件办理的积极促进作用。
In recent years, economic crimes have been increasing year by year, cracking down on economic crimes has become an important task of the judiciary. To combat economic crimes, we must uphold the principle of taking both internal and external considerations into consideration and combining prevention with prevention. As an important force in preventing and controlling economic crimes, judicial accounting plays an important role in economic crime cases. In economic crime cases, financial instrument fraud is a type of crime with a high crime rate in recent years. The ways and means of financial instrument fraud are more and more concealed and more advanced, which brings great difficulty to the detection work. Judicial accounting is the use of the judicial profession and accounting practices to analyze and explain the case, to provide the necessary basis for the handling of cases. This article elaborates the active role of judicial accounting in the handling of financial bills fraud from three aspects.