试论会计资料勘验

经济犯罪案件所涉及的会计资料与经济犯罪案件侦查的内在联系使得会计资料勘验能够从主体、行为、结果、时间、地点、手段、方法等多个方面全面客观地反映经济犯罪事实的全过程。经侦民警可以根据案件提供的线索从款、物和单位三方面灵活运用会计资料勘验。具体运用在侦查实战中,会计资料勘验与初查的关系以及会计资料勘验实施的范围和时机的把握又是会计资料勘验的难点和必须解决的问题,同时也是提高会计资料勘验运用水平的关键。

On the Investigation of Accounting Materials

The accounting materials in economy crime can reflect the whole process of crime on subject, behavior, result, time, place, and methods. Therefore, the investigation of accounting materials can be used flexibly in investigating money, estate, and unit behavior. In practice, the relationship with initial investigation, the scope and opportunity of the investigation of accounting materials are crucial to the investigation of economic cases.