Criminal Investigation Methods of Financial Accounting Facts and the Optimization
Through the financial accounting information to testify,confirm,demonstrate criminal suspicion and facts,can achieve the discovery of clues,verification of confession,fixed evidence,support litigation and other purposes.In practice,the investigation organs need the verification methods with strong professional ability,low judicial cost,legal procedure and standardized form to meet the needs of case handling.At present,there are many problems in the common methods such as fund analysis,audit and forensic accounting authentication,and it is urgent to explore the improvement measures of the current financial accounting fact checking methods.It is an ideal improvement path to strengthen the strength building of investigation organs and optimize the professional work of social interview,but there are some difficulties in the implementation.The judicial accounting inspection method to replace audit,can achieve the internal and external combination,learn from each other,efficient and simple goals,has obvious promotion value.
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维普
