审计机关发现大案要案线索的法律依据

Legal Basis of Clue of Big Case and Important Case Discovered by Audit Organ

掌握犯罪构成理论是基础 ;划清挪用公款罪与其他违法犯罪的界限 ;职务侵占罪与贪污罪的区别 ;证据是关键 ;追究有关单位和个人法律责任的权力限制。

Grasping the theory to constitute a crime is foundation; Making a clear distinction between misappropriation of public funds and other crimes;difference of crimes between occupation and corruption; Evidences are key; Right restriction in investigating the legal responsibility of concerned units and individuals.