论经济犯罪侦查的专门手段——司法会计技术

Special Measures in Investigating Economic Crimes - Judicial Accounting

经济犯罪不可避免地在财务会计资料中留下痕迹。司法会计就是利用这些痕迹进行调查取证的特殊而有效的手段。它 包括司法会计检查和鉴定两个方面的专门技术。经侦部门有必要加强司法会计知识的普及,并逐步实现司法会计技术的专门化。

It is unavoidable for those who commit economic crimes to leave traces in financial accounting. Judicial accounting is a special and effective measure to find evidences by detecting the traces and includes two aspects of techniques: identification of judicial accounting and examination of judicial accounting. It is necessary for the department of economic investigation to disseminate knowledge of judicial accounting.