【摘要】：大多數(shù)經(jīng)濟(jì)犯罪案件的犯罪手段或痕跡都存留于記錄經(jīng)濟(jì)活動的會計(jì)憑證、賬簿以及其他各種會計(jì)資料中,這就使得財(cái)務(wù)會計(jì)資料可以為查證犯罪嫌疑人的經(jīng)濟(jì)犯罪事實(shí)提供線索和書面證據(jù)。因此,在經(jīng)濟(jì)犯罪偵查中運(yùn)用查賬技術(shù)是非常重要的。而且,在運(yùn)用查賬技術(shù)時(shí)應(yīng)遵循一定的程序和要求,結(jié)合各類經(jīng)濟(jì)犯罪手段的特點(diǎn)將各種查賬方法聯(lián)系起來,綜合運(yùn)用以獲取犯罪線索和證據(jù)。
[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.
【作者單位】： 湖北警官學(xué)院
【分類號】：D918

【共引文獻(xiàn)】

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1 李旭光;司法會計(jì)在民事訴訟中的應(yīng)用[D];山東大學(xué);2006年

【相似文獻(xiàn)】

相關(guān)期刊論文 前1條

1 王芳;查賬技術(shù)在經(jīng)濟(jì)犯罪偵查中的運(yùn)用[J];財(cái)會月刊;2005年23期

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本文編號：2299119