法务会计视角下网络股票、期货诈骗证据研究

发布时间：2018-01-13 13:10

本文关键词：法务会计视角下网络股票、期货诈骗证据研究　出处：《会计之友》2017年07期 　论文类型：期刊论文

【摘要】：近几年网络诈骗犯罪活动的增加,加大了国家对网络诈骗的打击力度,尤其是"互联网+"行动战略的实施使得网络股票、期货诈骗的隐蔽性越来越强,给网络股票、期货诈骗案件侦查与证据收集造成巨大影响。法务会计通过利用会计资料审计等手段为司法侦查提供证据,以此实现对网络股票、期货诈骗案件的侦查与诉讼。立足于法务会计视角,以法务会计与网络股票、期货诈骗案件侦查结合为切入点,论述在网络股票、期货诈骗中应用法务会计手段进行证据收集的具体策略,提出网络股票、期货诈骗证据收集的对策,以提高公安和检察系统办案侦查人员的法务会计水平,提高电子证据的合理应用能力。
[Abstract]:In recent years, the increase of criminal activities of network fraud has increased the national crackdown on network fraud, especially the implementation of the "Internet" action strategy to make the network stock and futures fraud more and more hidden. Forensic accounting provides evidence for judicial investigation by means of accounting information audit, so as to realize the network stock. Based on the perspective of forensic accounting, this paper discusses the stock in the network by the combination of forensic accounting and network stock and the investigation of futures fraud cases. In order to improve the forensic accounting level of the investigators in the public security and procuratorial system, the specific strategy of collecting evidence by forensic accounting means is put forward, and the countermeasures of collecting evidence of network stock and futures fraud are put forward in order to improve the level of forensic accounting of the investigators in the public security and procuratorial system. To improve the rational application of electronic evidence.
【作者单位】：渤海大学管理学院;
【分类号】：D918.95;D924.35
【正文快照】： 引言互联网技术的快速发展为网络股票、期货交易提供了便利条件,但与此同时也给网络诈骗提供了空隙。全国人大代表、中国银监会消费者保护局局长邓智毅在接受《法制晚报》记者专访时表示:近几年全国电信诈骗平均每年损失100亿元,年均受骗人数达40余万人。其中股票期货诈骗案

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