摘要
会计资料勘查是在公安实战中逐渐发展起来的一门学科,在经济犯罪案件侦查中应用广泛。但是由于只有会计资料勘查人员具备较高的会计、审计等学科知识,才能顺利完成这项工作,因此在当前公安实战中,通常是外聘专业会计师来进行该勘查工作。尽管如此,对于经济犯罪侦查员来说,掌握一定程度的会计资料勘验技能仍然会帮助其节省办案时间,提高办案效率。
The accountants＇ information exploration is a subject developed from public security work,which has been applied widely in economical crime investigation.However,this kind of work can be completely by those investigators with advanced knowledge of accounting and auditing.As a matter of fact,this work is often finished by external professional accountant.Economical crime investigators should master some skills of exploring accountants＇ information to save time and improve efficiency
出处
《贵州警官职业学院学报》
2013年第2期73-74,82,共3页
Journal of Guizhou Police Officer Vocational College
关键词
会计资料勘查
经济犯罪
侦查员
exploring accountants＇ information
economical crime
investigator
