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自侦案件的侦查过程中,尤其是初查过程中,对账册资料的查阅是经常使用的侦查手段,对于贪污案件、挪用公款案件、私分国有资产案件等固然如此,对于贿赂案件有时也有查账的必要。笔者尝试根据在办案中所知道的、所遇到的情况进行一些总结。一、怎样入手调取账证资料(一)直接调取所谓直接调取,就是直接要求被调查单位提供有关账证资
In the course of the investigation of self-detection cases, especially during the initial investigation, the inspection of the account information is a frequently used means of investigation. Of course, corruption cases, embezzlement of public funds, privately-owned state-owned assets cases and the like are true. Cases of bribery are also sometimes investigated Necessary. The author tries to make some conclusions based on the situation encountered in handling the case. First, how to get the transfer of account information (A) direct transfer The so-called direct transfer, is to directly ask the surveyed units to provide relevant accounting information