涉案资金分析报告定案证据转化路径探讨  

Exploration of the Pathway for Transforming Case-Related Financial Analysis Reports into Conviction Evidence

作　　者：匡正 柳岚 Kuang Zheng;Liu Lan(People's Procuratorate of Hongshan District,Wuhan 430074,China)

机构地区：[1]湖北省武汉市洪山区人民检察院,湖北武汉430074

出　　处：《湖北警官学院学报》2024年第4期49-57,共9页Journal of Hubei University of Police

摘　　要：当前经济犯罪案件中资金量日益庞大、资金流向越发复杂隐蔽,厘清涉案资金相关情况成为案件办理的关键一环,在此背景下,涉案资金分析报告在引导侦查、证明犯罪事实、提升诉讼效率等方面的作用愈发受到重视。但受限于非法定证据种类、无规范操作标准、无法定审查规则等原因,涉案资金分析报告作为定案证据的效力难以充分发挥。解决这一问题,可以坚持问题导向,从以审判为中心的诉讼制度改革下证据裁判原则对证据的要求出发,明确涉案资金分析报告虽暂不具备法定证据形式,但依然有可能作为定案证据发挥证据效能,路径是切实结合证明力和证据能力两个证据的基本要求进行有效转化。Currently,in economic crime cases,the amount of funds involved is increasingly large,and the flow of funds is becoming more complex and concealed.Clarifying the situation of case-related funds has become a crucial part of case handling.Against this backdrop,the role of case-related financial analysis reports in guiding investigations,proving criminal facts,and improving litigation efficiency is increasingly valued.However,due to reasons such as not being a statutory type of evidence,lack of standardized operational standards,and absence of statutory review rules,the effectiveness of case-related financial analysis reports as conviction evidence is difficult to fully exert.To address this issue,a problem-oriented approach can be maintained,starting from the requirements of evidence under the principle of evidence adjudication in the reform of the litigation system centered on trial.It should be clarified that although the case-related financial analysis report does not temporarily have a statutory form of evidence,it still has the potential to act as conviction evidence and exert evidential effectiveness.The pathway is to effectively transform by truly combining the two basic requirements of proof power and evidence capacity.

关 键 词：资金分析 证据规则 证据转化 证据资格 

分 类 号：D631[政治法律—政治学]