| 论经济犯罪侦查的专门手段--司法会计技术 |
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| 引用本文： | 肖琼.论经济犯罪侦查的专门手段--司法会计技术[J].政法学刊,2004,21(1):77-79. |
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| 作者姓名： | 肖琼 |
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| 作者单位： | 中国人民公安大学,侦查系,北京,100038 |
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| 摘 要： | 经济犯罪不可避免地在财务会计资料中留下痕迹。司法会计就是利用这些痕迹进行调查取证的特殊而有效的手段。它 包括司法会计检查和鉴定两个方面的专门技术。经侦部门有必要加强司法会计知识的普及,并逐步实现司法会计技术的专门化。
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| 关 键 词： | 经济犯罪侦查 司法会计 |
| 文章编号： | 1009-3745(2004)01-0077-03 |
| 修稿时间： | 2003年11月6日 |
Special Measures in Investigating Economic Crimes- Judicial Accounting |
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| Xiao Qiong.Special Measures in Investigating Economic Crimes- Judicial Accounting[J].Journal of Political Science and Law,2004,21(1):77-79. |
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| Authors: | Xiao Qiong |
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| Abstract: | It is unavoidable for those who commit economic crimes to leave traces in financial accounting. Judicial accounting is a special and effective measure to find evidences by detecting the traces and includes two aspects of techniques: identification of judicial accounting and examination of judicial accounting. It is necessary for the department of economic investigation to disseminate knowledge of judicial accounting. |
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| Keywords: | economic crime investigation judicial accounting |
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