论文部分内容阅读
随着职务犯罪案件特别是贪污贿赂等案件的不断增多,犯罪手段多样化、智能化、隐蔽性程度越来越高,办案部门对检察技术部门提供包括司法会计鉴定在内的技术支撑的需求也不断增加。坚持规范做好司法会计鉴定工作,防止在鉴定过程中出现差错和瑕疵,保证司法会计鉴定意见的科学、客观和有效性,对查实和证明涉案嫌疑人犯罪事实,提高办案质量和司法公信力,预防错案发生具有非常重要的现实意义。
With the continuous increase in cases of job-related crimes, especially corruption and bribery, the diversification, intelligence and concealment of criminal means have become increasingly demanding. The handling departments also provide technical support to the procuratorial technical departments, including judicial and accounting appraisals Increasing. Adhere to the norms of judicial accounting appraisal work to prevent errors and flaws in the appraisal process to ensure the scientific, objective and effective judicial accounting appraisals of the facts to verify and prove the facts of the suspects involved in the crime to improve the handling of cases and judicial credibility, prevention The occurrence of the wrong case has very important practical significance.