司法会计技术在经济犯罪侦查中的应用探讨  

Discussion on the Application of Judicial Accounting Technology in Economic Crime Investigation

作　　者：单思远 SHAN Siyuan(Beijing Police Academy,Beijing,102200 China)

机构地区：[1]北京警察学院,北京102200

出　　处：《科技资讯》2021年第5期218-220,共3页Science & Technology Information

摘　　要：司法会计属于一门新兴技术,主要是运用司法会计方法以及司法会计原理对犯罪案件当中财会资料进行收集,对经济案件当中财会问题进行判定,实现对经济犯罪的侦查。将司法会计技术运用于经济犯罪侦查中,能够为案件侦破提供价值性较高的证据,促进司法机关在破案能力方面的提高,同时也能发挥维护社会稳定作用,在案件侦破方面有重要现实意义。Judicial accounting belongs to an emerging technology,mainly using the principle of judicial accounting and forensic accounting for the crimes of financial accounting information collection,to determine accounting problems of economic cases,realize the economic crime investigation of the application of judicial accounting technology to economic crime investigation,to be able to provide value,more evidence for criminal detection,improve the judicial organs in the investigation ability.At the same time it can also play a role of maintaining social stability and it has the important practical significance in criminal detection.

关 键 词：司法会计技术 经济犯罪侦查 破案能力 社会稳定 

分 类 号：D918[政治法律—法学]