摘要
会计资料在涉案资料中的地位毋庸置疑,尤其在经济犯罪案件侦查中作为一项必备的侦查措施更是必不可少。而会计资料勘验在整个涉案资料中最终发挥多大作用以及其实施的有效性,很大一部分在于勘验时机的把握得当,从而可以缩短办案时间,起到事半功倍的效果。
The position of accounting data is undoubted in the data involved in the cases,which is especially essential in the investigation of economic crimes as a necessary investigative measure. The final role of accounting data and the effectiveness of its implementation involved in the whole profile lies a large part in the inquest timing to grasp properly, which can shorten the investigation time and play a multiplier effect.
出处
《辽宁公安司法管理干部学院学报》
2016年第1期71-73,共3页
Journal of Liaoning Administrators College of Police and Justice
关键词
涉案会计资料
会计资料
勘验时机
accounting data involved in the cases
accounting data
inquest timing