Exploration of the Pathway for Transforming Case-Related Financial Analysis Reports into Conviction Evidence
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.
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