本文選題：會計學(xué)偵查方法 + 策略設(shè)計　； 參考：《西南政法大學(xué)》2010年碩士論文

【摘要】： 進入21世紀以來世界范圍內(nèi)刑事犯罪的形式有了新的發(fā)展趨勢。特別是恐怖主義犯罪,黑社會性質(zhì)犯罪,復(fù)雜的經(jīng)濟犯罪案件以及職務(wù)犯罪案件層出不窮。在犯罪的形式發(fā)生著改變的同時,作案手段也在不斷更新,反偵查伎倆也在不斷增多。以上犯罪活動形態(tài)新的變化導(dǎo)致刑事案件的偵破工作難度空前增加。需要不斷的開拓新的偵查手段以遏制刑事犯罪的發(fā)展。 財務(wù)會計資料是經(jīng)濟社會的一種最基本、最全面的記錄,而且財務(wù)會計自身有一套系統(tǒng)的方法和制度。絕大多數(shù)的犯罪都會在財務(wù)會計資料中留下蛛絲馬跡。因此將會計學(xué)方法運用到刑事犯罪的偵查中,必然可以在刑事犯罪偵查領(lǐng)域開辟出一片新的大陸。 目前國內(nèi)外對會計學(xué)方法運用于刑事犯罪偵查的研究并不是很多。但是在實務(wù)部門已經(jīng)開始了探索。英美法系國家,特別是美國在911之后和安然事件之后,加強了會計在反恐和金融偵查領(lǐng)域的運用。我國這近些年,也逐步在重視司法會計在訴訟領(lǐng)域的運用,側(cè)重點是司法會計鑒定。 本文旨在通過研究會計學(xué)方法在刑事犯罪偵查中的作用,來探索出一種新的偵查方法,以應(yīng)對不斷發(fā)生變化的刑事犯罪。本文一共三萬余字,由五個部分組成,前面兩個部分屬于基本理論方面,后面三個部分屬于方法論方面,本文的重點就在方法論方面。 第一部分是會計學(xué)偵查方法的概述。首先介紹了會計學(xué)偵查方法的基本概念。然后通過比較會計學(xué)偵查方法與司法會計等相關(guān)概念,進一步明確會計學(xué)偵查方法的內(nèi)涵。然后簡要介紹國內(nèi)外的相關(guān)研究和發(fā)展?fàn)顩r,主要以美國的法務(wù)會計和我國的司法會計作為參照對象。最后從會計學(xué)偵查方法的作用和當(dāng)前刑事犯罪的新變化兩個方面來闡述研究會計學(xué)偵查方法的意義。 第二部分是簡要闡述會計學(xué)偵查方法的原理和基本方法。首先,通過會計學(xué)基本原理來闡述會計學(xué)偵查方法的基本原理。進而,通過會計學(xué)和審計學(xué)的方法來闡述會計偵查的基本方法。列舉了兩大類基本方法,一類是審查書面材料的方法,一類是證實客觀事物的方法。 從第三部分開始,討論的都是會計學(xué)偵查方法的方法論方面,包括了操作程序、策略設(shè)計以及運用領(lǐng)域。 第三部分主要闡述會計學(xué)偵查方法的操作程序,包括了在偵查開始前要明確會計偵查的主要任務(wù)目標(biāo),然后根據(jù)這一任務(wù)目標(biāo)進而確定會計偵查的具體范圍。在目標(biāo)和范圍確定好之后,如何根據(jù)目標(biāo)和范圍來確定偵查實施的步驟,以及步驟地具體實施。 第四部分主要闡述的是會計學(xué)偵查方法的策略設(shè)計,主要包括四個方面:偵查員身份的掩飾;對偵查所要涉及的財務(wù)資料內(nèi)容的掩飾;收集證據(jù)材料的策略;以及秘密會計偵查的組織策略。 最后一部分主要闡述會計學(xué)偵查方法的主要運用領(lǐng)域。本文選取了四個類型的典型犯罪,分別闡述了會計學(xué)偵查方法在這些類型犯罪偵查中的作用和策略設(shè)計。
[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 .
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D918

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本文編號：1960252