不少经济犯罪都同财务会计做假帐联系在一起,由于财务会计的专业性、技术性、隐蔽性较强,常常是侦稽工作的难点。本文对常见的企业财务会计作假帐的手段和方法进行了分析,提出正确运用司法会计的技术知识和技巧,捕捉假帐的疑点和线索的方法,以及获取利用财务会计做假帐进行犯罪证据的稽查侦查对策。 A lot of economic crimes are all linked with the falsified accounting of financial accounting. Due to the professionalism, technicality and concealment of financial accounting, it is often the difficult point of enactment. This paper analyzes common means and methods of accounting fraud in accounting, puts forward the proper use of the judicial knowledge and skills of accounting, the methods of capturing the doubt and clues of false accounting, as well as the evidence of using criminal accounting as false accounting Inspection investigation countermeasures.