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司法会计在民事案件诉讼、刑事案件诉讼、行政案件诉讼中逐渐广泛适用,其具体表现在司法会计成为司法机关用于侦查、审理贪污、贿赂、洗钱等经济犯罪及审理经济纠纷和某些涉及经济案件的一项必不可少的专门工作,成为依法办案、科学办案的重要手段。本文以司法会计在刑事案件中的适用为出发点,论述了司法会计与刑事案件相关概念的联系,在侦查办案中侦查人员对财务会计资料收集应该注意的事项,以及现今条件下司法会计的适用仍然存在的问题,并提出了相关对策。
Judicial accounting is widely used in litigation in civil cases, litigation in criminal cases and litigations in administrative cases. It is manifested in the following aspects: Judicial accounting becomes the judicial organ for the investigation and trial of economic crimes such as corruption, bribery and money-laundering and for trial of economic disputes and certain economic issues An indispensable and specialized job of the case has become an important means of handling cases in accordance with the law and handling cases in a scientific manner. This paper, based on the application of judicial accounting in criminal cases, discusses the relationship between judicial accounting and criminal cases, investigators should pay attention to the collection of financial accounting data in investigation and handling cases, and the application of judicial accounting under current conditions Existing problems, and put forward relevant countermeasures.