论职务犯罪的会计鉴定

发布时间：2018-05-26 22:08

本文选题：职务犯罪 + 司法鉴定　；参考：《黑龙江大学》2010年硕士论文

【摘要】：职务犯罪是腐败现象最集中、最严重的表现。职务犯罪是指国家公职人员利用职权实施的贪污贿赂、渎职等破坏公务活动廉洁性的行为。在我国,检察机关负责职务犯罪案件的侦查工作。司法会计是针对案件中涉及的财务事项,运用相关的会计知识进行解释与处理,为办案人员提出专家性意见,为法庭提供相关证据的诉讼活动。司法会计作为一种新兴的鉴定手段,正是为了适应市场经济条件,有力打击经济犯罪、职务犯罪应运而生。在诉讼活动中,鉴定结论是七种法定证据种类之一。司法会计鉴定结论是鉴定结论的一种,是对诉讼涉及的财务会计专门性问题的鉴别和判断,尤其在职务犯罪案件中发挥着重要的作用。
[Abstract]:Duty crime is the most concentrated and serious manifestation of corruption. Duty crime refers to the corruption and bribery, dereliction of duty, and so on, which are used by state public officials to destroy the integrity of public activities. In our country, procuratorial organ is in charge of duty crime case investigation work. Judicial accounting is a kind of litigation activity which aims at the financial affairs involved in a case and uses relevant accounting knowledge to explain and deal with it, to provide expert opinions for the case handlers and to provide relevant evidence for the court. Judicial accounting, as a new appraisal method, comes into being in order to adapt to market economy and crack down on economic crime. In the litigation, the appraisal conclusion is one of the seven kinds of legal evidence. The conclusion of forensic accounting is one of the conclusions of appraisal, which is the identification and judgment of the financial accounting specialty involved in litigation, especially plays an important role in the cases of job-related crimes.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D918.95

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