论司法会计对策在职务侵占罪中的运用——以上海德英真空照明设备有限公司案为例
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摘要
近年来经济发展和社会进步,职务犯罪的数量呈现出不断上升趋势,且犯罪分子手段越来越多样化,越来越具有隐蔽性和智能化,因此司法会计活动在此类刑事诉讼中占据越来越重要的地位,可以通过司法会计活动发现、搜集和固定犯罪证据,发现其他犯罪事实或其他犯罪嫌疑人,同时还可以通过司法会计活动来追踪并抓获犯罪嫌疑人,推动刑事诉讼活动的进程,及时追究犯罪嫌疑人的责任,维护社会的正常秩序。司法会计在刑事诉讼过程中主要起辅助作用。
With economic development and social progress in recent years, the number of duty crime shows a rising trend, and the criminal means becomes more and more diversified, more and more concealment and intelligent, so judicial accounting activities more and more important role in the criminal proceedings. It is through judicial accounting activities we can find collect and fix criminal evidence, find other criminal facts or other criminal suspects, at the same time can also through the judicial accounting activities track down and capture the criminal suspect, promote the process of criminal lawsuit activity, pursue the responsibility of the criminal suspect in time,maintain the normal order of the society. Judicial accounting plays an auxiliary role in criminal procedure.
With economic development and social progress in recent years, the number of duty crime shows a rising trend, and the criminal means becomes more and more diversified, more and more concealment and intelligent, so judicial accounting activities more and more important role in the criminal proceedings. It is through judicial accounting activities we can find collect and fix criminal evidence, find other criminal facts or other criminal suspects, at the same time can also through the judicial accounting activities track down and capture the criminal suspect, promote the process of criminal lawsuit activity, pursue the responsibility of the criminal suspect in time,maintain the normal order of the society. Judicial accounting plays an auxiliary role in criminal procedure.
引文
[1]赵锐.司法会计鉴定在刑事诉讼中的应用[D].北京:中国政法大学,2007.
[2]陈光中.刑事诉讼法[M].北京:北京大学出版社,高等教育出版社,2014.
[3]龙文琼.司法会计技术在经济犯罪侦查中的应用[J].审计与理财,2016(1):54-55.
[4]杨振强.论司法会计在职务犯罪中侦查中的运用[D].北京:中国政法大学,2015.
[5]王晓萌.我国刑事诉讼中司法会计鉴定问题研究[D].长春:吉林大学法学院,2016.
[6]陈宗攀.经济案件侦查人员司法会计技能的提升路径[J].会计之友,2017(7):62-63.
[7]李清民,于彬.检察机关应如何加强司法会计工作[J].中国检察官,2013(03):72.
[8]周哲人.司法会计制度的实际应用与思考[J].财务与金融,2013(5):43-48.
[9]刘爽.职务侵占案件的司法会计对策[J].政治与法律,2014(3):21-22.
[10]于朝.司法会计检查实务[M].北京:中国检察出版社,2014.
(1)赵锐.司法会计鉴定在刑事诉讼中的应用[D].中国政法大学.2007年硕士学位论文:2-26。
(2)龙文琼.司法会计技术在经济犯罪侦查中的应用[J].审计与理财,2016(1):54-5。
(3)于朝.司法会计检查实务[M].北京:中国检察出版社,2014:114-128。
[2]陈光中.刑事诉讼法[M].北京:北京大学出版社,高等教育出版社,2014.
[3]龙文琼.司法会计技术在经济犯罪侦查中的应用[J].审计与理财,2016(1):54-55.
[4]杨振强.论司法会计在职务犯罪中侦查中的运用[D].北京:中国政法大学,2015.
[5]王晓萌.我国刑事诉讼中司法会计鉴定问题研究[D].长春:吉林大学法学院,2016.
[6]陈宗攀.经济案件侦查人员司法会计技能的提升路径[J].会计之友,2017(7):62-63.
[7]李清民,于彬.检察机关应如何加强司法会计工作[J].中国检察官,2013(03):72.
[8]周哲人.司法会计制度的实际应用与思考[J].财务与金融,2013(5):43-48.
[9]刘爽.职务侵占案件的司法会计对策[J].政治与法律,2014(3):21-22.
[10]于朝.司法会计检查实务[M].北京:中国检察出版社,2014.
(1)赵锐.司法会计鉴定在刑事诉讼中的应用[D].中国政法大学.2007年硕士学位论文:2-26。
(2)龙文琼.司法会计技术在经济犯罪侦查中的应用[J].审计与理财,2016(1):54-5。
(3)于朝.司法会计检查实务[M].北京:中国检察出版社,2014:114-128。