论在经济犯罪侦查中司法会计技术的应用

On Application of Judicial Accounting Technology to Investigation of Economic Crime

在经济犯罪侦查中应用司法会计技术,可以帮助办案人员确定经济犯罪案件是否立案、帮助侦查机关收集经济犯罪案件证据、帮助办案人员审查财务会计资料证据、帮助侦查机关追缴赃款物等。司法会计技术应用于经济犯罪侦查工作,对于司法机关打击经济犯罪,提高我国司法机关破案经济犯罪的能力,维护社会经济秩序,捍卫司法公正,具有越来越重要的作用。

The application of judicial accounting technology in investigation of economic crime can help investigators determine whether the economic crime case is filed or not examine the evidence of financial accounting, help investigation organs collect evidences on the ease and recover illicit money and goods, etc. Hence, it is more important to use judicial accounting technology to improve ability of China judicial organs to detect economic crime, maintain social and economic orders, and safeguard judicial justice in investigation of economic crime.