On Application Of Judicial Accounting Technology In Anti-corruption Investigation

Since the reform and opening up, China's tightly around the theme—taking economic construction as the center, It has gained great development in political,economic and cultural construction, the comprehensive national strength enhanced, the lives of the people level also improved significantly.But this way of prosperous development is not so smooth: In the economic system transformation period, big,vital cases often happen.To the central, down to the basic unit, corruption is omnipresent. The procuratorial organs as the legal supervision organs in China undertake the important responsibilities of fighting corruption and bribery crime.Along with the activity of economy becoming complicated and the procuratorial organs getting thorough development in anti-corruption work, It has increased difficulties in the investigation of embezzlement and bribery crimes.In order to deal with the new development trend of corruption and bribery crimes, procuratorial organs continuously grope and go forward.Because of the natural relation between economic crimes and economic activity, the procuratorial organs first came up with setting judicial accounting appraisal institution and manning in the 1980s,worked in judicial accounting research and practice using. Until now,more than 20 years has passed, judicial accounting offices and talents in procuratorial organs have growed out of nothing and from small to large. We not only make advances,but also find that there is a gap between the judicial accounting work in the new situation and the necessity of the fighting against corruption and bribery.especially in some primary procuratorate, there are lots of problems,such as lack of forensic accounting talent, forensic accounting expertise varying greatly and some investigators haveing misperceptions in judicial accounting. Owing to some procuratorial organs paying enough attention to the judicial accounting , but most important being the problems of judicial accounting ( the development time of judicial accounting is short, it is lack of theoretical research system, the judicial accounting theory system has not been formed, which make many problems in practical application of judicial accounting). It has the important meaning to conduct systematic study in technology of judicial accounting in anti-corruption investigation to guide the practical work.This paper includes four parts: The first part contains realistic background,theoretical background and the purpose and meaning of research; The second part is the basis of applications of judicial accounting in anti-corruption investigation, analyzing the theoretical basis of forensic accounting techniques and the necessity and feasibility of judicial accounting in anti-corruption investigation;The third part is the implantation of judicial accounting check technique in anti-corruption investigation, including (1) the nature of judicial accounting check technology and the comments on relevant concepts, (2) the function of the judicial accounting inspection technique, (3)the prophase work of the using the judicial accounting check technique- formulating plans for inspection, (4) the specific application of the judicial accounting check technology in auditing,(5) the assistance of judicial accounting check technique and attention being paid attention to, (6) the cooperation of judicial accounting check technology and other investigation methods, (7) taking corruption case for example to look at the application of judicial accounting check technology; The fourth part is the usage of judicial accounting identification technique in anti-corruption investigation, including (1) the outline of judicial accounting identification technology in anti-corruption investigation, (2)the relationship between judicial accounting identification technology and judicial accounting check technology, (3) the time of using the judicial accounting identification technology in anti-corruption investigation, (4)the reviewing of the results of forensic accounting identification technique.