【摘要】：近年來,隨著反腐敗工作的深入開展,依法嚴懲貪污、賄賂等腐敗犯罪已經(jīng)成為常態(tài)。特別是黨的十八大以來,我國的反腐敗斗爭進入攻堅階段,其力度之大、難度之大前所未有。據(jù)統(tǒng)計,黨的十八大以來,落馬的省部級以上官員就有100多名,其中多數(shù)涉及貪污、賄賂、濫用職權(quán)等職務(wù)犯罪。貪污、賄賂等職務(wù)犯罪嚴重侵犯了國家工作人員職務(wù)行為的廉潔性,損害了黨和國家的形象和聲譽,擾亂了正常的市場經(jīng)濟秩序,給國家經(jīng)濟和社會發(fā)展帶來巨大危害。尤其是最近幾年,貪污、賄賂犯罪日益智能化、復(fù)雜化、隱蔽化,呈現(xiàn)出許多新的特點,檢察機關(guān)查辦貪污、賄賂犯罪案件的難度越來越大。如何有效打擊貪污、賄賂犯罪是擺在檢察機關(guān)面前的一大難題。為適應(yīng)反腐敗工作的需要,更加有效地打擊貪污、賄賂等職務(wù)犯罪,檢察機關(guān)通過不斷探索、實踐,在綜合調(diào)研的基礎(chǔ)上,設(shè)置了檢察機關(guān)內(nèi)部司法會計技術(shù)門類,并選配司法會計專業(yè)技術(shù)人員,開展司法會計相關(guān)工作,為查辦貪污、賄賂等職務(wù)犯罪案件提供司法會計技術(shù)與司法鑒定意見證據(jù)支持。我國檢察機關(guān)的司法會計工作已開展近30年,雖然司法會計在查辦貪污、賄賂犯罪案件中發(fā)揮了重要作用,但是在具體的實踐應(yīng)用中仍存在不少問題,尤其是司法會計在打擊貪污、賄賂等職務(wù)犯罪中所發(fā)揮的作用與當(dāng)前日益復(fù)雜的反腐敗斗爭形勢還有一定差距,比如偵查實踐中司法會計的應(yīng)用還不普遍,偵查人員的司法會計知識匱乏,仍存在“自偵自鑒”、“自檢自鑒”情況,以及司法會計學(xué)科本身還不成體系,司法會計教育與實踐脫節(jié)等。因此,對司法會計在貪污、賄賂犯罪案件偵查中的應(yīng)用進行專門、系統(tǒng)研究,以理論研究指導(dǎo)偵查實踐工作具有十分重要意義。本文旨在通過研究司法會計在貪污、賄賂犯罪案件偵查中的應(yīng)用,來指導(dǎo)貪污、賄賂犯罪案件偵查工作。本文共三萬余字,由三個部分組成。第一部分是司法會計概述。首先從司法會計的產(chǎn)生與發(fā)展現(xiàn)狀入手,闡述司法會計理論研究的情況,提出司法會計的概念,其次闡述司法會計活動的類型,最后對司法會計與會計、審計、法務(wù)會計的關(guān)系進行了比較分析。第二部分是貪污、賄賂犯罪的特點及偵查,首先提出貪污、賄賂犯罪的概念,其次闡述貪污、賄賂犯罪的特點,最后對貪污、賄賂犯罪案件偵查進行了分析。第三部分是司法會計在貪污、賄賂犯罪案件偵查中的應(yīng)用。首先闡述了司法會計檢查在貪污、賄賂犯罪案件偵查中的應(yīng)用,包括司法會計檢查的作用、具體范圍、基本方法,以及司法會計檢查在貪污、賄賂犯罪案件偵查中的具體應(yīng)用。其次,著重分析司法會計鑒定在貪污、賄賂犯罪案件偵查中的應(yīng)用,包括司法會計鑒定的主要作用、鑒定范圍、啟動程序、基本方法,以及司法會計鑒定意見的審查。最后,對當(dāng)前司法會計存在的問題進行了探討。
[Abstract]:In recent years, with the deepening of anti-corruption work, it has become the norm to punish corruption, bribery and other corruption crimes in accordance with the law. Especially since the 18th National Congress of the Communist Party of China, the anti-corruption struggle of our country has entered the critical stage, its strength is so great, the difficulty is unprecedented. According to statistics, since the 18th CPC National Congress, there have been more than 100 officials at or above the provincial and ministerial levels, most of whom are involved in corruption, bribery, abuse of power, and other official crimes. Corruption, bribery and other duty crimes have seriously violated the integrity of state functionaries, damaged the image and reputation of the party and the state, disrupted the normal market economic order, and brought great harm to the economic and social development of the country. Especially in recent years, the crime of corruption and bribery has become more and more intelligent, complicated and concealed, showing many new features. It is more and more difficult for procuratorial organs to investigate and handle corruption and bribery crimes. How to effectively combat corruption, bribery crime is a big problem in front of procuratorial organs. In order to meet the needs of anti-corruption work and fight corruption and bribery more effectively, through constant exploration and practice, on the basis of comprehensive investigation, the procuratorial organs have set up the technical categories of internal judicial accounting of the procuratorial organs. And select the professional and technical personnel of judicial accounting to carry out the related work of judicial accounting to provide forensic accounting technology and evidence support for the investigation and handling of corruption bribery and other job crimes. The judicial accounting work of procuratorial organs in our country has been carried out for nearly 30 years. Although judicial accounting has played an important role in investigating and handling corruption and bribery crimes, there are still many problems in the practical application of judicial accounting. In particular, the role of judicial accounting in combating corruption, bribery and other professional crimes still has a certain gap with the current increasingly complex situation of anti-corruption struggle, for example, the application of judicial accounting in the practice of investigation is not universal. The lack of judicial accounting knowledge of investigators, there are still "self-investigation self-learning", "self-examination self-reference" situation, as well as the discipline of judicial accounting itself is not systematic, judicial accounting education and practice, and so on. Therefore, it is of great significance to study the application of judicial accounting in the investigation of embezzlement and bribery crimes, and to guide the investigation practice with the theoretical research. The purpose of this paper is to guide the investigation of corruption and bribery by studying the application of judicial accounting in the investigation of corruption and bribery crimes. There are more than 30,000 words in this paper, which are composed of three parts. The first part is an overview of judicial accounting. Starting with the present situation of the emergence and development of judicial accounting, this paper expounds the research situation of judicial accounting theory, puts forward the concept of judicial accounting, then expounds the types of judicial accounting activities, and finally discusses the judicial accounting and accounting, auditing, and so on. The relationship of forensic accounting is compared and analyzed. The second part is the characteristics and investigation of corruption and bribery crime. Firstly, the concept of corruption and bribery crime is put forward. Secondly, the characteristics of corruption and bribery crime are expounded. Finally, the investigation of corruption and bribery crime is analyzed. The third part is the application of judicial accounting in the investigation of corruption and bribery crimes. Firstly, this paper expounds the application of judicial accounting inspection in the investigation of corruption and bribery crime cases, including the function, specific scope, basic methods, and the specific application of judicial accounting inspection in the investigation of corruption and bribery crime cases. Secondly, it focuses on the application of forensic accounting expertise in the investigation of corruption and bribery crimes, including the main role of forensic accounting expertise, the scope of forensic accounting, the initiation procedure, the basic methods, and the examination of forensic accounting expert opinions. Finally, the existing problems of judicial accounting are discussed.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D918.95;D924.3

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