查账技术在经济犯罪侦查中的运用
发布时间：2018-10-29 23:12
【摘要】：大多数经济犯罪案件的犯罪手段或痕迹都存留于记录经济活动的会计凭证、账簿以及其他各种会计资料中,这就使得财务会计资料可以为查证犯罪嫌疑人的经济犯罪事实提供线索和书面证据。因此,在经济犯罪侦查中运用查账技术是非常重要的。而且,在运用查账技术时应遵循一定的程序和要求,结合各类经济犯罪手段的特点将各种查账方法联系起来,综合运用以获取犯罪线索和证据。
[Abstract]:The criminal means or traces of most economic crime cases are kept in accounting vouchers, books of account and other kinds of accounting materials that record economic activities, This makes the financial and accounting data can provide clues and written evidence for the investigation of the economic crimes of criminal suspects. Therefore, it is very important to use the auditing technique in the investigation of economic crimes. Moreover, we should follow certain procedures and requirements in the application of audit techniques, combine the characteristics of various economic crime means to link up various accounting methods, and comprehensively apply them to obtain criminal clues and evidence.
【作者单位】： 湖北警官学院
【分类号】：D918
本文编号：2299119
[Abstract]:The criminal means or traces of most economic crime cases are kept in accounting vouchers, books of account and other kinds of accounting materials that record economic activities, This makes the financial and accounting data can provide clues and written evidence for the investigation of the economic crimes of criminal suspects. Therefore, it is very important to use the auditing technique in the investigation of economic crimes. Moreover, we should follow certain procedures and requirements in the application of audit techniques, combine the characteristics of various economic crime means to link up various accounting methods, and comprehensively apply them to obtain criminal clues and evidence.
【作者单位】： 湖北警官学院
【分类号】：D918
【共引文献】
相关硕士学位论文 前1条
1 李旭光;司法会计在民事诉讼中的应用[D];山东大学;2006年
【相似文献】
相关期刊论文 前1条
1 王芳;查账技术在经济犯罪侦查中的运用[J];财会月刊;2005年23期
，本文编号：2299119
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