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一些贪官往往精通会计知识,造假账手段隐蔽,不留痕迹。在传统的“委托——鉴定”模式下,司法会计人员无法参与办案,侦查人员束手无策。眼看着“专业的会计账目成了腐败分子的避风港”。在这种情况下,“司法会计提前介入职务犯罪侦查”模式出炉了一一从接到举报的第一时间起,司法会计即直接参与办案。这一举动让许多贪官胆战心惊。事实证明,“司法会计提前介入职务犯罪侦查”模式在有效打击腐败犯罪的问题上取得了明显效果,却也突现出无法回避的难题。
Some corrupt officials are often proficient in accounting knowledge, false accounting means hidden, leaving no trace. In the traditional “commission - appraisal ” mode, judicial accountants can not participate in the case handling, investigators at their fingertips. Seeing the “professional accounting accounts have become a haven for corrupt people.” Under this circumstance, the mode of “judicial accounting intervention in advance criminal investigation” came out one by one. From the first time of receiving the report, judicial accounting is directly involved in handling the case. This move has frightened many corrupt officials. Facts have proved that “judicial accounting intervention in advance crime investigation ” model has achieved remarkable results in the effective fight against corruption crimes, but also highlights the unavoidable problems.