司法会计检查技术方法探讨

Discussion on Technical Methods of Judicial Accountant Checking

司法会计检查是司法机关侦破案件的重要侦查取证措施和技术手段,对于经济犯罪案件,司法会计检查往往是侦办此类案件的关键。在司法实践中,侦查人员面对案件涉及具体的财务会计资料必须运用恰当的司法会计检查方法。因此,探讨司法会计检查技术方法对侦破经济犯罪案件具有积极的实践意义。

Judicial Accountant checking is important investigation measure and technical means used by judicial organs to clear up the case.It is also the key of clearing up the economic cases.In judicial practice,concrete financial accountant materials must be checked by correct judicial accountant checking methods for investigators to deal with such cases.So it is active and practical to discuss the checking methods in dealing with economic cases.