职务侵占犯罪案件的司法会计鉴定研究

发布时间：2018-02-13 20:57

本文关键词： 职务侵占犯罪司法会计鉴定　出处：《四川大学》2006年硕士论文　论文类型：学位论文

【摘要】：本论文从司法会计行业的现状入手，试图从法律和会计结合的角度来探讨职务侵占犯罪案件的司法会计鉴定问题，提出司法会计鉴定中职务侵占犯罪的几种鉴定确认方法，以使理论紧密结合实践，更好地打击经济犯罪。全文共分七章，约五万字。第一章首先给出了司法会计鉴定的概念及科学原理。涉及司法会计的名称及定义，笔者首先介绍了几种主流学说，然后以历史沿革与动态考察为视角考察了司法会计和司法会计鉴定的概念。接着界定了司法会计鉴定的科学依据及理论基础——会计学原理和方法。第二章介绍了当前国内、国外司法会计行业的发展概况及我国司法会计行业存在的问题。第三章为职务侵占犯罪的特征和现状。先界定了职务侵占犯罪的概念，接着从分析职务侵占犯罪的事实着手，界定了职务侵占犯罪的六个特点，然后谈了目前我国职务侵占犯罪的现状，，为以后的分析和解决问题奠定了基础。第四章分析了司法会计鉴定是认定职务侵占犯罪的关键，结合本文前面章节的论述，很自然地将司法会计鉴定与职务侵占犯罪案件联系到了一起，凸现了本文的论述重点。第五章论述了职务侵占犯罪案件中司法会计鉴定的重要策略——查帐的技巧及十多种常用的查帐方法，为本文论述的职务侵占犯罪案件的司法会计鉴定提供了方法上的指导。第六章论述了在职务侵占犯罪案件中，对财务会计资料中常见舞弊行为的
[Abstract]:Starting from the current situation of the judicial accounting industry, this paper attempts to discuss the problem of judicial accounting identification in the case of duty embezzlement crime from the angle of the combination of law and accounting, and puts forward several identification methods of the duty embezzlement crime in the judicial accounting identification. In order to make theory closely combined with practice, better fight against economic crime. The full text is divided into seven chapters, about 50,000 words. The first chapter gives the concept and scientific principle of forensic accounting identification. It involves the name and definition of judicial accounting. Then from the perspective of historical evolution and dynamic investigation, this paper examines the concepts of forensic accounting and forensic accounting identification, and then defines the scientific basis and theoretical basis of forensic accounting identification-accounting principles and methods. The second chapter introduces the development of judicial accounting industry at home and abroad and the problems of judicial accounting industry in China. The third chapter is the characteristics and present situation of duty embezzlement crime. Firstly, it defines the concept of duty embezzlement crime, and then begins with the analysis of the facts of duty embezzlement crime, and defines six characteristics of duty embezzlement crime. Then it discusses the present situation of the crime of duty embezzlement in our country, which lays a foundation for the analysis and solution of the problems in the future. Chapter 4th analyzes that forensic accounting identification is the key to identify the crime of duty embezzlement. Combining with the discussion in the previous chapters of this paper, it naturally links the judicial accounting appraisal with the case of duty embezzlement crime, and highlights the emphases of this paper. Chapter 5th discusses the important strategy of judicial accounting identification in the case of duty embezzlement-the technique of checking accounts and more than ten common methods of checking accounts, which provides the method guidance for the judicial accounting identification of duty embezzlement crime cases discussed in this paper. Chapter 6th discusses the common fraud in financial and accounting information in the crime cases of duty embezzlement.
【学位授予单位】：四川大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D918.95

【引证文献】