目前业内人士对注册会计师的刑事责任和民事责任方面的规定十分关注。本文拟对大家普遍关心的刑事诉讼程序和民事诉讼程序中有关强制措施和财产保全方面的规定做一简单介绍。 《刑事诉讼法》中有关 强制措施的规定强制措施是指人民法院、人民检察院和公安机关为保证侦查 At present, the industry is very concerned about the CPA’s criminal liability and civil liability provisions. This article intends to give a brief introduction of the criminal proceedings and the civil procedure in the common concern about the coercive measures and the provisions on property preservation. Provisions on Compulsory Measures in the Code of Criminal Procedure Compulsory measures refer to the people’s court, the people’s procuratorate and the public security organ,