司法会计检查方法在办理商业贿赂案件中的运用

The Application of Judicial Accounting Audit Methods in Handling Cases of Commercial Bribery

商业贿赂案件资金具有来源渠道复杂,名目繁多,有别于小金库等特征。司法会计检查是办理商业贿赂案件时收集财务会计资料证据的重要手段。常用的司法会计检查方法有:审阅法、核对法、计算分析法、询证法、疑点检查法。

Cases of commercial bribery have such characteristics as complex source, various items and differences from slush funds. Judicial accounting audit is an important means of collecting evidences of financial accounting information while handling cases of commercial bribery. The commonly used methods of judicial accounting audit are： perusing, checking-up, calculating and analyzing, inquiring the proof and inspecting doubtful points.