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查账人员往往将查账过程中发现的各种经济行为、各项支出,罗列出来,再由有关人员判断哪些经济活动或行为违法,哪些违纪。查账工作和法律判断由不同的人员进行,效率低下,往往遗漏很多有深入挖掘价值的线索。在办理反腐案件过程中,探索让查账人员掌握刑法有关经济犯罪相关法律条款,进而增加查账工作的针对性、目的性,对有关经济行为罪与非罪进行初步判断,提高查账工作效率。
The auditors often list all kinds of economic activities and expenditures discovered in the course of checking accounts, and then the relevant personnel determine which economic activities or behaviors are illegal and which ones violate the law. Audit work and legal judgments by different personnel, inefficient, often omitting a lot of clues to dig value. In the process of handling anti-corruption cases, it is explored to allow auditors to grasp the relevant legal provisions on economic crimes in the criminal law, so as to increase the pertinence and purpose of audit work, to make preliminary judgments on crimes and non-crimes concerning economic activities and to enhance the efficiency of audit work.