| 浅议侦查员对会计资料勘查技能的掌握 |
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| 引用本文： | 王正华. 浅议侦查员对会计资料勘查技能的掌握[J]. 贵州警官职业学院学报, 2013, 25(2): 73-74,82 |
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| 作者姓名： | 王正华 |
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| 作者单位： | 中国刑事警察学院,辽宁沈阳,110005 |
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| 摘 要： | 会计资料勘查是在公安实战中逐渐发展起来的一门学科,在经济犯罪案件侦查中应用广泛。但是由于只有会计资料勘查人员具备较高的会计、审计等学科知识,才能顺利完成这项工作,因此在当前公安实战中,通常是外聘专业会计师来进行该勘查工作。尽管如此,对于经济犯罪侦查员来说,掌握一定程度的会计资料勘验技能仍然会帮助其节省办案时间,提高办案效率。
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| 关 键 词： | 会计资料勘查 经济犯罪 侦查员 |
On Investigators' Skill of Exploring Accountants' Information |
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| WANG Zheng-hua. On Investigators' Skill of Exploring Accountants' Information[J]. Journal of Guizhou Police Officer Vocational College, 2013, 25(2): 73-74,82 |
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| Authors: | WANG Zheng-hua |
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| Affiliation: | WANG Zheng-hua(China＇s Criminal Police College,Shenyang110005,Liaoning Province,P.R.China) |
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| Abstract: | The accountants＇ information exploration is a subject developed from public security work,which has been applied widely in economical crime investigation.However,this kind of work can be completely by those investigators with advanced knowledge of accounting and auditing.As a matter of fact,this work is often finished by external professional accountant.Economical crime investigators should master some skills of exploring accountants＇ information to save time and improve efficiency |
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| Keywords: | exploring accountants＇ information economical crime investigator |
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