论文部分内容阅读
司法会计作为新兴的一门技术,在职务犯罪案件起诉和侦查中受到广泛应用。司法会计是会计与法学的结合体,指的是由司法会计专职人员或专门会计机构人员,直接开展诉讼活动,它的法律后果,与案件判定结果有着密切联系。司法会计的出现,为反贪侦查提供了有效的手段。现就反贪侦查工作中应用司法会计的重要性进行分析,提出了具体应用措施,供相关人员参考。
As a new technology, judicial accounting is widely used in the prosecution and investigation of job-related crimes. Judicial accounting is a combination of accounting and jurisprudence. It means that litigation activities are carried out directly by personnel of judicial and accounting professionals or personnel of specialized accounting institutions. Its legal consequences are closely linked with the judgment results of the case. The emergence of judicial accounting provides an effective means of anti-corruption investigation. Now the importance of applying judicial accounting in the anti-corruption investigation is analyzed, and specific application measures are put forward for the reference of relevant personnel.