| 司法会计检查方法在办理商业贿赂案件中的运用 |
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| 引用本文： | 吴杏文.司法会计检查方法在办理商业贿赂案件中的运用[J].湖南公安高等专科学校学报,2007,19(3):95-97. |
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| 作者姓名： | 吴杏文 |
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| 作者单位： | 湖南公安高等专科学校侦查系,湖南长沙,410006 |
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| 摘 要： | 商业贿赂案件资金具有来源渠道复杂,名目繁多,有别于小金库等特征。司法会计检查是办理商业贿赂案件时收集财务会计资料证据的重要手段。常用的司法会计检查方法有:审阅法、核对法、计算分析法、询证法、疑点检查法。
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| 关 键 词： | 司法会计 检查方法 商业贿赂案件 特征 |
| 文章编号： | 1008-7575(2007)03-0095-03 |
| 修稿时间： | 2007年4月23日 |
The Application of Judicial Accounting Audit Methods in Handling Cases of Commercial Bribery |
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| WU Xing-wen.The Application of Judicial Accounting Audit Methods in Handling Cases of Commercial Bribery[J].Journal of Huan Public Security College,2007,19(3):95-97. |
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| Authors: | WU Xing-wen |
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| Abstract: | Cases of commercial bribery have such characteristics as complex source,various items and differences from slush funds.Judicial accounting audit is an important means of collecting evidences of financial accounting information while handling cases of commercial bribery.The commonly used methods of judicial accounting audit are: perusing,checking-up,calculating and analyzing,inquiring the proof and inspecting doubtful points. |
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| Keywords: | judicial accounting audit methods cases of commercial bribery characteristics |
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