论司法会计及其在经济案件侦查中的适用

Judicial accounting and its application in financial crimes

司法会计在民事案件诉讼、刑事案件诉讼、行政案件诉讼中逐渐广泛适用,其具体表现在司法会计成为司法机关用于侦查、审理贪污、贿赂、洗钱等经济犯罪及审理经济纠纷和某些涉及经济案件的一项必不可少的专门工作,成为依法办案、科学办案的重要手段。本文以司法会计在刑事案件中的适用为出发点,论述了司法会计与刑事案件相关概念的联系,在侦查办案中侦查人员对财务会计资料收集应该注意的事项,以及现今条件下司法会计的适用仍然存在的问题,并提出了相关对策。

With the development of judicial accounting, It has been widely used in the Civil litigation,criminal litigation and Administrative litigation. To be specific, Judicial accounting has become a necessary specialized work when the judicial invest and hearing corruption, bribery, money laundering and other economic crimes, and also the trial of economic disputes, administrative litigation. So it has become an important means to handle cases according to law, the scientific case. Starting with the application of judicial accounting in criminal cases. This text discusses the relation of judicial accounting and some related concepts of criminal case, and some attentions of collection of financial affairs accounting data when investigation personnels deal with cases, and the problems and countermeasures of judicial accounting in today's condition.