Currently,in economic crime cases,the amount of funds involved is increasingly large,and the flow of funds is becoming more complex and concealed.Clarifying the situation of case-related funds has become a crucial part of case handling.Against this backdrop,the role of case-related financial analysis reports in guiding investigations,proving criminal facts,and improving litigation efficiency is increasingly valued.However,due to reasons such as not being a statutory type of evidence,lack of standardized operational standards,and absence of statutory review rules,the effectiveness of case-related financial analysis reports as conviction evidence is difficult to fully exert.To address this issue,a problem-oriented approach can be maintained,star-ting from the requirements of evidence under the principle of evidence adjudication in the reform of the litigation system centered on trial.It should be clarified that although the case-related fi-nancial analysis report does not temporarily have a statutory form of evidence,it still has the po-tential to act as conviction evidence and exert evidential effectiveness.The pathway is to effec-tively transform by truly combining the two basic requirements of proof power and evidence ca-pacity.
维普
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