司法会计在贪污贿赂犯罪案件侦查中的应用研究

发布时间：2019-03-05 10:43

【摘要】：近年来,随着反腐败工作的深入开展,依法严惩贪污、贿赂等腐败犯罪已经成为常态。特别是党的十八大以来,我国的反腐败斗争进入攻坚阶段,其力度之大、难度之大前所未有。据统计,党的十八大以来,落马的省部级以上官员就有100多名,其中多数涉及贪污、贿赂、滥用职权等职务犯罪。贪污、贿赂等职务犯罪严重侵犯了国家工作人员职务行为的廉洁性,损害了党和国家的形象和声誉,扰乱了正常的市场经济秩序,给国家经济和社会发展带来巨大危害。尤其是最近几年,贪污、贿赂犯罪日益智能化、复杂化、隐蔽化,呈现出许多新的特点,检察机关查办贪污、贿赂犯罪案件的难度越来越大。如何有效打击贪污、贿赂犯罪是摆在检察机关面前的一大难题。为适应反腐败工作的需要,更加有效地打击贪污、贿赂等职务犯罪,检察机关通过不断探索、实践,在综合调研的基础上,设置了检察机关内部司法会计技术门类,并选配司法会计专业技术人员,开展司法会计相关工作,为查办贪污、贿赂等职务犯罪案件提供司法会计技术与司法鉴定意见证据支持。我国检察机关的司法会计工作已开展近30年,虽然司法会计在查办贪污、贿赂犯罪案件中发挥了重要作用,但是在具体的实践应用中仍存在不少问题,尤其是司法会计在打击贪污、贿赂等职务犯罪中所发挥的作用与当前日益复杂的反腐败斗争形势还有一定差距,比如侦查实践中司法会计的应用还不普遍,侦查人员的司法会计知识匮乏,仍存在“自侦自鉴”、“自检自鉴”情况,以及司法会计学科本身还不成体系,司法会计教育与实践脱节等。因此,对司法会计在贪污、贿赂犯罪案件侦查中的应用进行专门、系统研究,以理论研究指导侦查实践工作具有十分重要意义。本文旨在通过研究司法会计在贪污、贿赂犯罪案件侦查中的应用,来指导贪污、贿赂犯罪案件侦查工作。本文共三万余字,由三个部分组成。第一部分是司法会计概述。首先从司法会计的产生与发展现状入手,阐述司法会计理论研究的情况,提出司法会计的概念,其次阐述司法会计活动的类型,最后对司法会计与会计、审计、法务会计的关系进行了比较分析。第二部分是贪污、贿赂犯罪的特点及侦查,首先提出贪污、贿赂犯罪的概念,其次阐述贪污、贿赂犯罪的特点,最后对贪污、贿赂犯罪案件侦查进行了分析。第三部分是司法会计在贪污、贿赂犯罪案件侦查中的应用。首先阐述了司法会计检查在贪污、贿赂犯罪案件侦查中的应用,包括司法会计检查的作用、具体范围、基本方法,以及司法会计检查在贪污、贿赂犯罪案件侦查中的具体应用。其次,着重分析司法会计鉴定在贪污、贿赂犯罪案件侦查中的应用,包括司法会计鉴定的主要作用、鉴定范围、启动程序、基本方法,以及司法会计鉴定意见的审查。最后,对当前司法会计存在的问题进行了探讨。
[Abstract]:In recent years, with the deepening of anti-corruption work, it has become the norm to punish corruption, bribery and other corruption crimes in accordance with the law. Especially since the 18th National Congress of the Communist Party of China, the anti-corruption struggle of our country has entered the critical stage, its strength is so great, the difficulty is unprecedented. According to statistics, since the 18th CPC National Congress, there have been more than 100 officials at or above the provincial and ministerial levels, most of whom are involved in corruption, bribery, abuse of power, and other official crimes. Corruption, bribery and other duty crimes have seriously violated the integrity of state functionaries, damaged the image and reputation of the party and the state, disrupted the normal market economic order, and brought great harm to the economic and social development of the country. Especially in recent years, the crime of corruption and bribery has become more and more intelligent, complicated and concealed, showing many new features. It is more and more difficult for procuratorial organs to investigate and handle corruption and bribery crimes. How to effectively combat corruption, bribery crime is a big problem in front of procuratorial organs. In order to meet the needs of anti-corruption work and fight corruption and bribery more effectively, through constant exploration and practice, on the basis of comprehensive investigation, the procuratorial organs have set up the technical categories of internal judicial accounting of the procuratorial organs. And select the professional and technical personnel of judicial accounting to carry out the related work of judicial accounting to provide forensic accounting technology and evidence support for the investigation and handling of corruption bribery and other job crimes. The judicial accounting work of procuratorial organs in our country has been carried out for nearly 30 years. Although judicial accounting has played an important role in investigating and handling corruption and bribery crimes, there are still many problems in the practical application of judicial accounting. In particular, the role of judicial accounting in combating corruption, bribery and other professional crimes still has a certain gap with the current increasingly complex situation of anti-corruption struggle, for example, the application of judicial accounting in the practice of investigation is not universal. The lack of judicial accounting knowledge of investigators, there are still "self-investigation self-learning", "self-examination self-reference" situation, as well as the discipline of judicial accounting itself is not systematic, judicial accounting education and practice, and so on. Therefore, it is of great significance to study the application of judicial accounting in the investigation of embezzlement and bribery crimes, and to guide the investigation practice with the theoretical research. The purpose of this paper is to guide the investigation of corruption and bribery by studying the application of judicial accounting in the investigation of corruption and bribery crimes. There are more than 30,000 words in this paper, which are composed of three parts. The first part is an overview of judicial accounting. Starting with the present situation of the emergence and development of judicial accounting, this paper expounds the research situation of judicial accounting theory, puts forward the concept of judicial accounting, then expounds the types of judicial accounting activities, and finally discusses the judicial accounting and accounting, auditing, and so on. The relationship of forensic accounting is compared and analyzed. The second part is the characteristics and investigation of corruption and bribery crime. Firstly, the concept of corruption and bribery crime is put forward. Secondly, the characteristics of corruption and bribery crime are expounded. Finally, the investigation of corruption and bribery crime is analyzed. The third part is the application of judicial accounting in the investigation of corruption and bribery crimes. Firstly, this paper expounds the application of judicial accounting inspection in the investigation of corruption and bribery crime cases, including the function, specific scope, basic methods, and the specific application of judicial accounting inspection in the investigation of corruption and bribery crime cases. Secondly, it focuses on the application of forensic accounting expertise in the investigation of corruption and bribery crimes, including the main role of forensic accounting expertise, the scope of forensic accounting, the initiation procedure, the basic methods, and the examination of forensic accounting expert opinions. Finally, the existing problems of judicial accounting are discussed.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D918.95;D924.3

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