挪用特定款物案件的司法会计检查研究

发布时间：2018-03-07 08:19

本文选题：司法会计检查　切入点：挪用特定款物案件　出处：《山西财经大学》2010年硕士论文　论文类型：学位论文

【摘要】： 随着社会的进步和经济的发展,中央和地方各级政府投入的特定款物越来越多,我国在政府财政支出中特别设立民政事业费一项,包括国家用于救灾、抢险、防汛、优抚、扶贫、移民、救济的特定款物,既包括用于上述用途的由国家预算安排的民政事业费,又包括临时调拨的救灾、抢险、防汛等款物以及由国家募捐的救灾、救济款物,以便帮助人民群众战胜自然灾害,解决生活中的具体困难。这对于安定群众生活,以及恢复再生产能力,将困难和灾害限制在最小的范围之内,具有十分重要的现实意义。特定款物不得挪作他用,必须做到专款专物专门使用,这是我国一项重要的财经管理制度。当前挪用特定款物犯罪案件时有发生,致使国家和人民群众利益遭受重大损害。司法会计检查是司法机关侦破案件的重要侦查取证措施和技术手段,对于挪用特定款物犯罪案件,司法会计检查往往是侦破此类案件的关键。但是目前由于司法会计人才的缺乏,理论研究不够深入和活跃。从已发表的司法会计学研究成果看,过于偏重对会计学的介绍和审计理论的移植,缺乏对司法会计学的许多基本理论的揭示,以及在司法实践中的具体运用。在经济犯罪民警侦办挪用特定款物案件中,遇到需要使用司法会计技术的情况,往往委托会计师事务所等中介机构,这样不利于案件的保密,不利于做出正确的鉴定结论。有鉴于此,笔者基于理论研究及司法实践的需要,提出一些有价值的富有见地的观点,,以期更好地指导司法会计检查工作。本文通过对司法会计检查的相关理论的揭示,包括对司法会计的概念及特征,司法会计检查的概念与类型,司法会计检查的技术协助,司法会计检查的作用以及司法会计检查与财务检查的区别等五项内容的揭示;对挪用特定款物案件作了深刻解析,包括对挪用特定款物罪的概念及界定标准,挪用特定款物案件的主要特征以及挪用特定款物案件分析等三项内容的解析;分析了挪用特定款物案件的司法会计检查程序,包括挪用特定款物案件司法会计检查的准备阶段,实施阶段,终结阶段等三个步骤以及特殊类型的司法会计检查操作等内容;进一步提出了司法会计检查的途径与方法,以期对司法实践有所帮助。
[Abstract]:With the development of society and economy, the central and local levels of government investment in specific funds more and more, China's government expenditure especially set up a civil administration fee, including the state for disaster relief, rescue, flood prevention, special care, poverty alleviation, immigration, and specific relief, both for the above mentioned purpose by the state budget arrangement of civil administration fee, including temporary allocation of disaster relief, rescue, flood prevention and disaster relief donations and by the state, social relief, in order to help people overcome natural disasters in life, solve specific difficulties. The stability and life of the masses, and the restoration of production capacity, will limit the difficulties and disasters within the minimum range, and has very important practical significance. The specific funds may not be used for other purposes, must be dedicated special use, which is an important financial management system in China.
The current cases of misusing specific funds have occurred, causing significant damage to the country and the interests of the masses. Judicial accounting examination is an important judicial case investigation measures and technical means for cases of misusing specific funds, judicial accounting examination is the key point to solve these cases. But due to the lack of judicial accounting personnel the theoretical study is not deep enough, and active. From published forensic accounting research, too much emphasis on the introduction of accounting and auditing theoretical transplantation, lack of basic theory of Xu revealed a number of forensic accounting, as well as the specific application in judicial practice. The police investigation in economic crime of misappropriation of funds and materials specific cases, meet the need the use of judicial accounting technology, often accounting firms and other intermediary agencies entrusted, this is not conducive to the confidentiality of the cases, is not conducive to Make correct identification conclusions. Therefore, the theoretical study and judicial practice based on some valuable and insightful views, in order to guide the judicial accounting examination work. The thesis reveals the related theory of judicial accounting examination, including the judicial accounting concepts and features, concepts and types examination of judicial accounting, judicial accounting examination technical assistance, reveal the judicial accounting examination and the role of judicial accounting check and check the difference between financial and other five items; in case of misappropriation of funds and materials specific made deep analysis, including the concept of embezzlement of special goods and standard definition, main characteristics and analysis of cases of misappropriation of funds and materials specific analysis of three cases of misappropriation of funds and materials specific content; analysis of the judicial accounting examination procedures of misappropriation of funds and materials specific cases, including the case of misappropriation of funds and materials specific division The three steps, such as preparatory stage, implementation stage and ending stage of law accounting examination, as well as special types of judicial accounting examination operation, etc., further put forward the ways and methods of judicial accounting inspection, with a view to help judicial practice.

【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D918.95

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