财务会计事实刑事查证方法及其优化  

Criminal Investigation Methods of Financial Accounting Facts and the Optimization

作　　者：狄克春 相坤 DI Ke-chun;XIANG Kun

机构地区：[1]江苏省苏州市公安局经侦支队 [2]江苏省苏州市公安局经侦支队一大队

出　　处：《江苏警官学院学报》2024年第2期84-93,共10页Journal of Jiangsu Police Institute

摘　　要：通过财务会计资料指证、印证、论证犯罪嫌疑和事实,可以达到发现线索、核实供述、固定证据、支持诉讼等目的。实践中,侦查机关需要专业程度高、司法成本低、程序合法、形式规范的查证方法来满足办案需求。目前,资金分析、审计和司法会计鉴定等常用方法存在着不少问题,迫切需要探索现行财务会计事实查证方法的改进措施。加强侦查机关自身力量建设和优化社会面专业工作是一条理想的改进路径,但实施落地均有一定困难;而通过司法会计检查方法来替代审计,可以实现内外结合、取长补短、高效简便的目标,具有明显的推广价值。Through the financial accounting information to testify,confirm,demonstrate criminal suspicion and facts,can achieve the discovery of clues,verification of confession,fixed evidence,support litigation and other purposes.In practice,the investigation organs need the verification methods with strong professional ability,low judicial cost,legal procedure and standardized form to meet the needs of case handling.At present,there are many problems in the common methods such as fund analysis,audit and forensic accounting authentication,and it is urgent to explore the improvement measures of the current financial accounting fact checking methods.It is an ideal improvement path to strengthen the strength building of investigation organs and optimize the professional work of social interview,but there are some difficulties in the implementation.The judicial accounting inspection method to replace audit,can achieve the internal and external combination,learn from each other,efficient and simple goals,has obvious promotion value.

关 键 词：财务会计事实 资金分析 审计 司法会计鉴定 司法会计检查 

分 类 号：D631.2[政治法律—政治学]