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司法会计就是司法人员在办理刑事或民事经济案件过程中,运用专门方法,通过对案件涉及的资金及其运动规律的分析,从会计资料中收集会计证据,证明刑事、民事案件中与资金有关的案件事实的诉讼活动。简言之,就是司法工作者对所需要的专门会计核算资料的鉴定。司法会计中的“会计”一词,已经改变其本来的含义。不能将其理解为是以货币为主要计量单位对司法部门的预算执行过程及其结果的记录、核算和分析。而是借用“会计”一词为司法鉴定的一种具体方法的总称。犹如“法医”这一概念,借用了“医”字,但并没有医疗治病的意思。
Judicial accounting is the judicial personnel in the process of handling criminal or civil economic cases, the use of specialized methods, through the analysis of the funds involved in the case and its laws of movement from the accounting information to collect accounting evidence to prove that criminal and civil cases and funds Case facts litigation. In short, it is the identification of the specialized accounting information required by judicial workers. The term “accounting” in judicial accounting has changed its original meaning. This can not be understood as a record, accounting and analysis of the budget execution process and its outcome in the judiciary in monetary units. But to borrow the word “accounting” for the forensic identification of a specific method of general. As the concept of “forensic medicine” borrows the word “medical”, but it does not mean medical treatment.