本文選題：司法會(huì)計(jì)檢查　切入點(diǎn)：挪用特定款物案件　出處：《山西財(cái)經(jīng)大學(xué)》2010年碩士論文　論文類型：學(xué)位論文

【摘要】： 隨著社會(huì)的進(jìn)步和經(jīng)濟(jì)的發(fā)展,中央和地方各級(jí)政府投入的特定款物越來越多,我國(guó)在政府財(cái)政支出中特別設(shè)立民政事業(yè)費(fèi)一項(xiàng),包括國(guó)家用于救災(zāi)、搶險(xiǎn)、防汛、優(yōu)撫、扶貧、移民、救濟(jì)的特定款物,既包括用于上述用途的由國(guó)家預(yù)算安排的民政事業(yè)費(fèi),又包括臨時(shí)調(diào)撥的救災(zāi)、搶險(xiǎn)、防汛等款物以及由國(guó)家募捐的救災(zāi)、救濟(jì)款物,以便幫助人民群眾戰(zhàn)勝自然災(zāi)害,解決生活中的具體困難。這對(duì)于安定群眾生活,以及恢復(fù)再生產(chǎn)能力,將困難和災(zāi)害限制在最小的范圍之內(nèi),具有十分重要的現(xiàn)實(shí)意義。特定款物不得挪作他用,必須做到�？顚Ｎ飳ｉT使用,這是我國(guó)一項(xiàng)重要的財(cái)經(jīng)管理制度。 當(dāng)前挪用特定款物犯罪案件時(shí)有發(fā)生,致使國(guó)家和人民群眾利益遭受重大損害。司法會(huì)計(jì)檢查是司法機(jī)關(guān)偵破案件的重要偵查取證措施和技術(shù)手段,對(duì)于挪用特定款物犯罪案件,司法會(huì)計(jì)檢查往往是偵破此類案件的關(guān)鍵。但是目前由于司法會(huì)計(jì)人才的缺乏,理論研究不夠深入和活躍。從已發(fā)表的司法會(huì)計(jì)學(xué)研究成果看,過于偏重對(duì)會(huì)計(jì)學(xué)的介紹和審計(jì)理論的移植,缺乏對(duì)司法會(huì)計(jì)學(xué)的許多基本理論的揭示,以及在司法實(shí)踐中的具體運(yùn)用。在經(jīng)濟(jì)犯罪民警偵辦挪用特定款物案件中,遇到需要使用司法會(huì)計(jì)技術(shù)的情況,往往委托會(huì)計(jì)師事務(wù)所等中介機(jī)構(gòu),這樣不利于案件的保密,不利于做出正確的鑒定結(jié)論。有鑒于此,筆者基于理論研究及司法實(shí)踐的需要,提出一些有價(jià)值的富有見地的觀點(diǎn),,以期更好地指導(dǎo)司法會(huì)計(jì)檢查工作。本文通過對(duì)司法會(huì)計(jì)檢查的相關(guān)理論的揭示,包括對(duì)司法會(huì)計(jì)的概念及特征,司法會(huì)計(jì)檢查的概念與類型,司法會(huì)計(jì)檢查的技術(shù)協(xié)助,司法會(huì)計(jì)檢查的作用以及司法會(huì)計(jì)檢查與財(cái)務(wù)檢查的區(qū)別等五項(xiàng)內(nèi)容的揭示;對(duì)挪用特定款物案件作了深刻解析,包括對(duì)挪用特定款物罪的概念及界定標(biāo)準(zhǔn),挪用特定款物案件的主要特征以及挪用特定款物案件分析等三項(xiàng)內(nèi)容的解析;分析了挪用特定款物案件的司法會(huì)計(jì)檢查程序,包括挪用特定款物案件司法會(huì)計(jì)檢查的準(zhǔn)備階段,實(shí)施階段,終結(jié)階段等三個(gè)步驟以及特殊類型的司法會(huì)計(jì)檢查操作等內(nèi)容;進(jìn)一步提出了司法會(huì)計(jì)檢查的途徑與方法,以期對(duì)司法實(shí)踐有所幫助。
[Abstract]:With the development of society and economy, the central and local levels of government investment in specific funds more and more, China's government expenditure especially set up a civil administration fee, including the state for disaster relief, rescue, flood prevention, special care, poverty alleviation, immigration, and specific relief, both for the above mentioned purpose by the state budget arrangement of civil administration fee, including temporary allocation of disaster relief, rescue, flood prevention and disaster relief donations and by the state, social relief, in order to help people overcome natural disasters in life, solve specific difficulties. The stability and life of the masses, and the restoration of production capacity, will limit the difficulties and disasters within the minimum range, and has very important practical significance. The specific funds may not be used for other purposes, must be dedicated special use, which is an important financial management system in China.
The current cases of misusing specific funds have occurred, causing significant damage to the country and the interests of the masses. Judicial accounting examination is an important judicial case investigation measures and technical means for cases of misusing specific funds, judicial accounting examination is the key point to solve these cases. But due to the lack of judicial accounting personnel the theoretical study is not deep enough, and active. From published forensic accounting research, too much emphasis on the introduction of accounting and auditing theoretical transplantation, lack of basic theory of Xu revealed a number of forensic accounting, as well as the specific application in judicial practice. The police investigation in economic crime of misappropriation of funds and materials specific cases, meet the need the use of judicial accounting technology, often accounting firms and other intermediary agencies entrusted, this is not conducive to the confidentiality of the cases, is not conducive to Make correct identification conclusions. Therefore, the theoretical study and judicial practice based on some valuable and insightful views, in order to guide the judicial accounting examination work. The thesis reveals the related theory of judicial accounting examination, including the judicial accounting concepts and features, concepts and types examination of judicial accounting, judicial accounting examination technical assistance, reveal the judicial accounting examination and the role of judicial accounting check and check the difference between financial and other five items; in case of misappropriation of funds and materials specific made deep analysis, including the concept of embezzlement of special goods and standard definition, main characteristics and analysis of cases of misappropriation of funds and materials specific analysis of three cases of misappropriation of funds and materials specific content; analysis of the judicial accounting examination procedures of misappropriation of funds and materials specific cases, including the case of misappropriation of funds and materials specific division The three steps, such as preparatory stage, implementation stage and ending stage of law accounting examination, as well as special types of judicial accounting examination operation, etc., further put forward the ways and methods of judicial accounting inspection, with a view to help judicial practice.

【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：D918.95

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