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反贪查案过程中,获取账务证据是深挖各种经济犯罪的主要方法之一,是侦查工作的关键环节。办案人员将与案件有关的各种账簿、凭证、报表作为书证依法固定,即成为账务证据。账务证据是贪污贿赂等案件中最有力的主要证据。笔者根据近年来查办挪用公款案件的实践,将收集挪用公款案件账务证据的途径,归纳为五点。一、封存扣押账目,清理库存现金 挪用公款案件无论是从正规账中,还是从小金库账中挪用,都会在账务上留下痕迹。因此,查案之初,封账至关重要。封账时,措施必须迅速而坚决,及
In the process of anti-corruption investigation, obtaining accounting evidence is one of the main methods to dig out various economic crimes and is the key link of investigation. Case investigators will be related to the case of various books, vouchers, statements as a documentary evidence in accordance with the law, that is, as accounting evidence. Accounting evidence is the most powerful evidence of corruption and bribery. According to the practice of investigating and handling misappropriation of public funds in recent years, the author will collect the evidence of embezzlement of public funds in case of accounting evidence and summarize them into five points. First, the sequestration accounts seized, clean-up inventory of cash misappropriation of public funds cases either from the formal account, or from a small vault account misappropriation, will leave a mark on the accounts. Therefore, the beginning of the investigation, the closure is crucial. When closing accounts, the measures must be quick and firm, and