会计学侦查方法的运用研究

发布时间：2018-05-31 15:17

  本文选题：会计学侦查方法 + 策略设计　； 参考：《西南政法大学》2010年硕士论文

【摘要】： 进入21世纪以来世界范围内刑事犯罪的形式有了新的发展趋势。特别是恐怖主义犯罪,黑社会性质犯罪,复杂的经济犯罪案件以及职务犯罪案件层出不穷。在犯罪的形式发生着改变的同时,作案手段也在不断更新,反侦查伎俩也在不断增多。以上犯罪活动形态新的变化导致刑事案件的侦破工作难度空前增加。需要不断的开拓新的侦查手段以遏制刑事犯罪的发展。 财务会计资料是经济社会的一种最基本、最全面的记录,而且财务会计自身有一套系统的方法和制度。绝大多数的犯罪都会在财务会计资料中留下蛛丝马迹。因此将会计学方法运用到刑事犯罪的侦查中,必然可以在刑事犯罪侦查领域开辟出一片新的大陆。 目前国内外对会计学方法运用于刑事犯罪侦查的研究并不是很多。但是在实务部门已经开始了探索。英美法系国家,特别是美国在911之后和安然事件之后,加强了会计在反恐和金融侦查领域的运用。我国这近些年,也逐步在重视司法会计在诉讼领域的运用,侧重点是司法会计鉴定。 本文旨在通过研究会计学方法在刑事犯罪侦查中的作用,来探索出一种新的侦查方法,以应对不断发生变化的刑事犯罪。本文一共三万余字,由五个部分组成,前面两个部分属于基本理论方面,后面三个部分属于方法论方面,本文的重点就在方法论方面。 第一部分是会计学侦查方法的概述。首先介绍了会计学侦查方法的基本概念。然后通过比较会计学侦查方法与司法会计等相关概念,进一步明确会计学侦查方法的内涵。然后简要介绍国内外的相关研究和发展状况,主要以美国的法务会计和我国的司法会计作为参照对象。最后从会计学侦查方法的作用和当前刑事犯罪的新变化两个方面来阐述研究会计学侦查方法的意义。 第二部分是简要阐述会计学侦查方法的原理和基本方法。首先,通过会计学基本原理来阐述会计学侦查方法的基本原理。进而,通过会计学和审计学的方法来阐述会计侦查的基本方法。列举了两大类基本方法,一类是审查书面材料的方法,一类是证实客观事物的方法。 从第三部分开始,讨论的都是会计学侦查方法的方法论方面,包括了操作程序、策略设计以及运用领域。 第三部分主要阐述会计学侦查方法的操作程序,包括了在侦查开始前要明确会计侦查的主要任务目标,然后根据这一任务目标进而确定会计侦查的具体范围。在目标和范围确定好之后,如何根据目标和范围来确定侦查实施的步骤,以及步骤地具体实施。 第四部分主要阐述的是会计学侦查方法的策略设计,主要包括四个方面:侦查员身份的掩饰;对侦查所要涉及的财务资料内容的掩饰;收集证据材料的策略;以及秘密会计侦查的组织策略。 最后一部分主要阐述会计学侦查方法的主要运用领域。本文选取了四个类型的典型犯罪,分别阐述了会计学侦查方法在这些类型犯罪侦查中的作用和策略设计。
[Abstract]:There are new trends in the form of criminal offences in the world since the beginning of the 21st century . In particular , the crime of terrorism , the nature of the underworld , the complex economic crime cases and the crime of the job crime are not very poor . At the same time , the criminal cases are constantly updated and the anti - investigation tactics are constantly increasing . The new changes in the form of the criminal activities above result in an unprecedented increase in the difficulty of the detection of criminal cases .



Financial accounting information is one of the most basic and comprehensive records of the society and society , and the financial accounting has a set of system methods and systems . The vast majority of the crimes leave a trail in the financial accounting information . Therefore , the accounting method can be applied to the investigation of criminal offences , which inevitably opens up a new continent in the field of criminal investigation .



At present , there is not much research on the use of accounting methods in criminal investigation . However , it has already begun to explore in practice . Anglo - American law countries , especially the United States , have strengthened the application of accounting in the field of counter - terrorism and financial investigation after September 11 , 2001 . In recent years , the application of judicial accounting in the field of litigation has been paid more attention , focusing on the identification of judicial accounting .



The purpose of this paper is to explore a new method of investigation by studying the role of accounting method in the investigation of criminal offence , so as to deal with the changing criminal offence . The paper consists of three parts : five parts , the first two parts belong to the basic theory , the latter three parts belong to the methodological aspect , the focus of this paper is in the methodological aspect .



The first part is an overview of the method of accounting investigation . Firstly , the basic concept of accounting investigation method is introduced . Then , through the comparison of the concepts of accounting investigation method and judicial accounting , the connotation of accounting investigation method is further clarified .



The second part is a brief description of the principle and basic method of accounting investigation method . Firstly , the basic principle of accounting investigation method is elaborated through the basic principle of accounting theory . Then , the basic method of accounting investigation is explained through the methods of accounting and auditing .



From the third part , we discuss the methodology aspect of accounting investigation method , including operating procedure , strategy design and application field .



The third part mainly expounds the operation procedure of accounting investigation method , including the main task target of accounting investigation before the beginning of investigation , and then determines the specific scope of the accounting investigation according to the objective of this task .



The fourth part mainly expounds the strategy design of the accounting investigation method , which mainly includes four aspects : the disguise of the identity of the investigator ; the disguise of the contents of the financial information to be involved in the investigation ; the tactics of collecting evidence materials ; and the organization strategy of the secret accounting investigation .



The last part mainly expounds the main application field of accounting investigation method . Four types of typical crimes are selected in this paper , and the role and strategy design of accounting investigation method in these types of criminal investigation are expounded .
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D918

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本文编号：1960252