谈反贪案件中查账的方法与技巧  

On the methods and skills of audit in anti-corruption cases

作　　者：车代红 

机构地区：[1]本溪市人民检察院,辽宁本溪117000

出　　处：《辽宁公安司法管理干部学院学报》2015年第3期42-44,共3页Journal of Liaoning Administrators College of Police and Justice

摘　　要：随着科学技术的日益发展,贪污贿赂等犯罪也呈现出高智商、高科技化等特点,犯罪更隐蔽,大大增加了反贪侦查工作的难度。如何从反贪查账入手来发现犯罪痕迹和犯罪事实,为定罪量刑提供确凿证据,是当前反贪侦查工作需要不断破解的难题。文章以侦查人员的视角,结合反贪侦查实践与司法会计专业技术,谈反贪案件侦查中查账的方法与技巧的运用。With the development of science and technology, corruption, bribery and other crimes have also shown features of high intelligence and high technology, which are so subde that greatly increase the difficulty of anti-corruption investigation. How to start from the anti-corruption audit to discover traces and facts of crimes to provide conclusive evidence for the conviction and sentencing is the problem that current anti-corruption investigation needs to crack down. From the perspective of the investigators, combined with anti-corruption investigation practice and forensic accounting expertise, the paper talked about the use of methods and skills of audit in anti-corruption cases.

关 键 词：反贪 查账 账簿 凭证 

分 类 号：DF739.2[政治法律—诉讼法学]