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党的十八届三中、四中全会强调人权的司法保障,不仅彰显了法治的精神和原则,也对司法提出了更高的要求。国家赔偿在实现人权司法保障这个司法公正方面的作用是无可比拟的。会计资料是经济活动的记录和写照,在经济活动中的积极作用不容忽视。而当前许多单位的会计资料管理现状混乱,给检察机关在刑事赔偿复核中的调查取证工作带来很大障碍,不利于维护当事人的合法权益。针对以上现状,本文对会计资料保管提出几点建议。
The 3rd, 4th Plenary Session of the 18th CPC Central Committee emphasizes the judicial guarantee of human rights, which not only shows the spirit and principles of the rule of law, but also sets higher demands on the judiciary. The role of state compensation in the realization of the judicial guarantee of human rights as judicial justice is unparalleled. Accounting information is a record of economic activities and portrayal. The active role in economic activities can not be ignored. At present, the current situation of accounting information management in many units is confused, which brings great obstacles to the investigation and evidence collection in the criminal compensation review by procuratorial organs and is not conducive to safeguarding the legitimate rights and interests of the parties concerned. In view of the above situation, this article puts forward some suggestions on the accounting data storage.