On The Application Of Forensic Accounting In Investigating Theduty Crime

Along with the reform and development of open thirty years, our country gained the success that attract worldwide attention in the field of economic development,Comprehensive national strength and people’s living standards improve.But because of the national system reform relatively lags behind economic development, the government plays a decisive role in economic operation,the related supervisory mechanism is not sound, forming a huge rent-seeking space,resulting in a number of national staff bribery crimes, corruption appears,these problems seriously threaten the credibility of the party and the government and the society.The procuratorial organ as prescribed in the constitution supervision organ of legal supervision plays a very important function in cracking down the crime. But in the past ten years, the duty crime prone, and showing a subtle and intelligent trend, thus resulting in greater difficulty in finding and cracking down on the crime.With the amendment of the criminal procedure law, perfect the exclusion of illegal evidence system is introduced and the defense system, coupled with the court in the cognizance of criminal evidence standard is more stringent. These are to the duty crime investigation work has brought serious challenges, the traditional investigation mode after excessive dependence has not adapted to the current situation of oral confession.A crime belongs to the economic crimes, and economic activity, financial accounts are closely linked, so the application of forensic accounting in the duty crime investigation, play a major role in the duty crime investigation will investigation and judicial cognizance.Procuratorial organs established judicial accounting institution has been nearly thirty years, in the field of duty crime investigation effect more obvious. But at present, in the judicial practice has the judicial accounting use rate is relatively low, to be updated for the lack of judicial accounting focus investigation personnel’s idea, many problems in judicial accounting in operation link is also more chaotic the lack of standards.More important is the study of judicial accounting application in the field of duty crime investigation is relatively small, so the perfection of the research of this aspect is of important significance to the judicial practice.The first chapter is the introduction of the research background, theoretical background, research methods, innovative points and so on. The first chapter is the concept and content of judicial accounting, including(1) the concept and content of judicial accounting, including the concept and content of judicial accounting, including the concept and content of Judicial Accounting, including the concept and content of judicial accounting, including the concept and content of judicial accounting.(second) the concept and content of judicial accounting.(two) the concept and content. To demonstrate; and through several typical duty crimes to demonstrate the role of judicial accounting in the investigation of duty crimes. The third chapter is the investigation of the application of judicial accounting in the duty crime investigation, including the overall data summary and analysis, and the Beijing procuratorial system analysis, found that the practice of the judicial accounting use rate is low, attention to the extent of the problem, in this chapter, the author of the four cases in Beijing City, the application of judicial accounting, and one case for the investigation of the duty crime, including(a) proposed to improve the evidence legislation, and promote the application of judicial accounting in the duty crime investigation.(two) in view of the existing problems of the application of judicial accounting in the present job crime investigation, it is suggested to increase the training of the professional knowledge of the judicial accounting, and the personnel with the professional skills of judicial accounting should be equipped with the basic judicial organs. The last part is the conclusion.