虚假会计原始凭证的司法识别  

The Judiciary Distinguish on the False Accountant Original Evidence

作　　者：赵园[1] 

机构地区：[1]河南公安高等专科学校侦查系,河南郑州450011

出　　处：《河南司法警官职业学院学报》2008年第4期102-104,共3页Journal of Henan Judicial Police Vocational College

摘　　要：经济犯罪与传统的刑事犯罪不同,一般没有犯罪现场可供勘查,其经济犯罪行为往往隐藏在大堆的财务会计资料中,而虚假原始凭证是会计信息失真的源头,是滋生各类经济犯罪的温床。因此,从大量的财务会计资料中识别虚假记账凭证,对案件的顺利侦破起着十分重要的作用。Economy crime is different from the traditional crime. In general, there is no crime scene to investigate. The criminal evidence is sometimes concealed in piles of financial accounting data. On regardless of quantity or significance, original evidence occupies an important position in financial accounting data. Therefore, in this type of cases, how to distinguish the false accountant is quiet important for the police in the criminal investigation.

关 键 词：虚假原始凭证 经济犯罪 司法识别 

分 类 号：D771.26[政治法律—政治学] F231[政治法律—中外政治制度]