The Application Law Of Accounting Evidence In The Functionary Crime Cases

The functionary crime is a serious crime, which not only to the state, citizens’ personal and property caused great harm, but also corrupt the party discipline and national law, seriously damaged the image of the government and reputation. Therefore, sev erely punishing according to law such as corruption bribery, dereliction of duty, right infringement and so on for maintaining the party and government’s image, protect citizens’ personal property ri ghts from infringement have Important Sense. In China, with the increasing of functionary crime, people pay attention to accounting data as evidence playing an important role improve role in judicial practice more and more. However, because of the parties or the judicial office having limited professional knowledge, often can’t judge it correctly and reasonably with accounting events, which has produced the judicial accounting.Judicial accounting for litigation is the service, the service is the main way to provide evidence for the lawsuit and in some cases involved in case the finance and ac counting of the material evidence for review and appraisal, judicial accounting activities is focus on the evidence. So the important work of judicial accounting is to investigate the accounting evidence, and lays a foundation to provide action help for judicial authorities, Accounting evidence whether it can be accepted as litigation evidence, how to accurately judge accounting evidence value, not only the objective facts and found the case closely related, but also related to the trial program’s pursuit of justice value can effectively achieve, so the accounting evidence is an important aspect of the judicial accounting research.This paper is composed of four parts, first of all starting with the basic theories of accounting evidence, discusses the accounting of the definition, attribute, evidence form, proof strength and proof content. The author thinks that, accounting evidence is the financial and accounting information that the judicial accounting personnel shall collect it in law to prove the facts. Accounting evidence can pro ve type, subject, content, amount, quantity, completion of the economic activity, in the case of economic activities are the main basis of proof, the proof through the role and the facts to be proved to reflect the degree of contact.According to the functionary crime involved the accounting evidence characteristics, the paper further expounds the use of the rules of accounting evidence in the functionary crime case, including oral evidence and accounting evidence combination of rules, recoverable rules, the best evidence rules, eliminating illeg al evidence rules, to fill strong evidence rules. A single accounting evidence and combination of the accounting evidence have many differences, this paper also analyses the two kinds of accounting evidence in the concrete determination of differences. Accounting evidence in the official crime cases exists the question of prove limitation, so to judge the accountin g evidence has important significance, and then discusses the general accounting review evidence points and methods.