论文部分内容阅读
一、案件介绍2012年3月,我院接受某区院反贪局委托对一起贪污挪用公款案进行司法会计鉴定。犯罪嫌疑人郑某在某国有企业从事出纳期间利用职务上的便利,从公司账户上挪用公款至个人多个银行卡账户,通过银行卡账户转至其个人的期货账户,进行期货交易,后因交易亏损导致公款不能返还,随携带大量公款潜逃,后被办案人员抓获归案。办案工作人员要求我们对郑某的挪用公款数额及资金流向进行鉴定。二、鉴定经过
I. Case Introduction In March 2012, our hospital accepted the commission of an anti-corruption bureau of a district commissioned to conduct judicial and accounting evaluation on a case of embezzlement and embezzlement of public funds. Suspected Zheng in the state-owned enterprises in the cashier during the use of his position on the convenience of embezzlement from corporate accounts to multiple personal bank card accounts, through bank card accounts to their personal futures account for futures transactions, after the cause Transaction losses lead to public funds can not be returned, with a large number of public funds absconded after the case was arrested and brought to justice. Case staff asked us to embezzle Jeong misappropriated the amount of funds and capital flows identified. Second, identified by