职务侵占犯罪案件侦查方略初探

职务侵占犯罪案件具有犯罪手段多样且不断翻新、发案单位相对集中、内外勾结共同作案、作案后携款潜逃多、侵占事实在财务会计资料中有所反映等特点。该类案件的侦查应把握以下主要环节:秘密初查,初步查明侵占事实;通过多种途径查证犯罪嫌疑人身份;准确选择侦查突破口;适时采取强制措施,并进行搜查;审查财务会计资料,发现侵占问题;追查涉案资金的流向,认定犯罪故意。

A Brief Probe into the Strategies in Investigating Duty-related Embezzlement Case

Duty-related embezzlement case usually takes on many characteristics as follows:criminal means are varied,this case is likely to be committed in certain units,criminals usually collude with the people outside the units,many criminals abscond with founds and the fact of embezzlement can be reflected by the financial materials,etc.This paper discusses that,when investigating this kind of case,we should pay attention to the following aspects:making preliminary investigation secretly to find out the facts of embezzlement,investigating the status of the suspect through varied channels,seeking the breakthrough point accurately,adopting coercive measures in appropriate time,and so on.