| 论库存现金的司法会计鉴定 |
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| 引用本文： | 刘丽林.论库存现金的司法会计鉴定[J].辽宁公安司法管理干部学院学报,2011(4):203-204. |
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| 作者姓名： | 刘丽林 |
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| 作者单位： | 辽宁公安司法管理干部学院,辽宁沈阳,110161 |
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| 摘 要： | 现今社会,利用库存现金进行犯罪的经济案件不断增多,因为库存现金在企业资产中的流动性最强,常常成为不法分子觊觎的对象,所以在司法实践中,常常需要对库存现金进行司法会计鉴定。本文详细介绍了对库存现金进行司法会计鉴定的内容、鉴定方法与鉴定要求等,并介绍了常见的利用现金造假账的手法,以期对司法会计实践工作提供帮助。
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| 关 键 词： | 司法会计活动 检查笔录 挪用现金 虚报坏账 |
On judicial accounting identification of cash in hand |
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| Liu Lilin.On judicial accounting identification of cash in hand[J].Journal of Liaoning Administrators College of Police and Justice,2011(4):203-204. |
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| Authors: | Liu Lilin |
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| Institution: | Liu Lilin (Liaoning Administrators College of Police and Justice,Shenyang Liaoning 110161,China) |
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| Abstract: | Nowadays,economic crimes of the cash in hand are increasing,because cash in hand is the company's most liquid asset,often become the object of criminal, so in judicial practice,often need to make judicial accounting identification for cash in hand.This paper described the content, identification methods and identification requirements of the judicial accounting identification of cash in hand and described the common false accounting practices using cash,in order to provide judicial assistance to accounting ... |
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| Keywords: | judicial accounting activities inspection record misappropriation of cash false account |
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