检察机关对涉案资金分析报告的审查与应用研究

Research on Examination and Application of Fund Analysis Report by the Procuratorial Organs

将涉案资金分析报告充分应用于检察工作在及时查明案件事实、准确认定案件性质,提高引导侦查工作质量、提升检察工作现代化水平方面均有其必要性。检察机关对涉案资金分析报告的审查包括对资金交易数据合法性、真实性的审查,对资金交易数据完整性的审查,对报告形式要件是否完备的审查,对报告内容逻辑是否严谨的审查,对报告结论是否可回溯的审查。检察机关对涉案资金分析报告的应用包括审查案件时应用、引导侦查时应用、出庭示证时应用、释法说理时应用。检察机关在应用涉案资金分析报告时还应解决启动主体问题、适用案件范围问题、报告内容完善问题、报告出具时间问题。

In response to economic crimes involving large amounts of money,involving multiple accounts,and complicated capital flows,the police made full use of fund investigation and control analysis technology to improve the level of investigation.However,the procuratorial review and application of the fund analysis report were insufficient.It is necessary for the procuratorial organs to fully apply the fund analysis report to timely ascertain the facts of the case,accurately identify the nature of the case,improve the quality of guided investigations,and upgrade the modernization of procuratorial work.The procuratorial review of the fund analysis report includes the review of the legality and authenticity of the fund transaction data,the integrity of the fund transaction data,the completeness of the report form elements,the rigor of the report content logic,and the traceability of the report conclusion.The application of the fund analysis report by the procuratorial organ includes examining the case,guiding the investigation,showing evidence in court,explaining the law and reasoning.The procuratorial organ should also solve the problems of initiating subject,scope of applicable case,perfection of report content and issuing time when applying the analysis report of involved funds.