略谈职务侵占案件线索的初查

Briefly on First Investigation of Clues in Casese of Job-related Misappropriation

《刑事诉讼法》赋予了公安机关打击职务侵占犯罪的职责 ,但公安机关尚未对该类案件线索的初查作出具体规定。为了提高对该类案件线索初查的成案率 ,加大对此类犯罪的打击力度 ,侦查人员在初查此类犯罪案件时应注意 :熟悉研究职务侵占案件线索 ,确定初查的范围 ,制定初查的计划 ;询问报案人、线索举报人、控告人和调查外围知情人 ,进行财务检查 ;把握应注意的事项。

The public security organs are entitled to the duties of cracking down on crimes of job?related misappropriation by the new“Criminal Procedural law”,but they have never laid down specific rules for first investigation of the clues in such cases.To raise the probability of success in such investigation and strengthen the cracking force on such crime,the investigators should attend to the following:Know and study the clues in crimes of job?related misappropriation,then confirm the scope of first investigation and make out its plan;Question the person who reports the case,the prosecutor of clues and the accusant,and investigate the outer insiders.Then make financial examination;Grasp the items worthy of attention.