Application Of Judicial Accounting In Investigation Of The Crime Of Corruption And Bribery

Recent years, with the further development of anti-corruption campaigns, to punish severely the duty crimes such as corruption and bribery by operation of law has became the norm. Especially since the 18 th CPC National Congress, China's anti-corruption campaigns enter a crucial stage, and face an unprecedented challenge. According to statistics, after 18 th CPC National Congress, provincial and ministerial level officials were gotten the sack are more than 100, and most of them involving duty crimes such as corruption, bribery and abuse of power. The crime of corruption and bribery violate the honesty of national office working personnel's job behavior, damage the image and the reputation of the party and the state, disturb the normal market order, and do great harm to the state's economical and social development. Last several years especially, corruption and bribery show many new features, such as intellectualization, complication and concealment, so that the investigation of the prosecution into corruption and bribery get more difficult. How to fight corruption and bribery is a difficult problem that the prosecution faces.For adapting to anti-corruption campaigns,and attacking all kinds of crimes by taking advantage of duty effectively, the prosecution based on research,exploration and practice unceasingly, set the department of judicial accounting equipped with professional men in the prosecution, for supporting the investigation of cases on corruption and bribery, the department of judicial accounting in the prosecution has worked nearly 30 years, judicial accounting has played an important role in the investigations of crimes by taking advantage of duty, such as corruption and bribery, however, there are many problems in practices, especially, there is a gap between the development of judicial accounting and the complex situation of anti-corruption. For instance, the judicial accounting's application in investigation practice is not common, the detective's knowledge of judicial accounting is deficient, the same judicial accounting both participate in the investigation and identification in the same case still existed, no system of judicial accounting, and a gap between the education of judicial accounting and the practice, and so on. Therefore, the systemic and specialized research on the application of judicial accounting to the investigation of corruption and bribery, is a matter of great significance for the investigative practice by the theory.This article is for the purpose of looking for instruction in the investigation of corruption and bribery through the research on the application of judicial accounting in the investigation of corruption and bribery. This article is composed by three parts, and there are thirty thousand words in it.The first part is an outline of judicial accounting. It firstly mentions the judicial accounting's origin and its development, elaborates all kinds of theory of judicial accounting, and proposes the concept of judicial accounting. Secondly, is elaborates the types of movements of judicial accounting. Finally, it comparatively analyses the relationship between judicial accounting and the accounting, the audit, the forensic accounting.The second part is the research on the characteristic and the investigation of crimes of corruption and bribery. Firstly, it proposes the concept of crimes of corruption and bribery. Secondly, it elaborates the characteristic of crimes of corruption and bribery. Finally, it analyses the investigation of crimes of corruption and bribery.The third part is the research on the application of judicial accounting in the investigation of crimes of corruption and bribery. Firstly, it elaborates the application of Judicial accounting check in the investigation of crimes of corruption and bribery, including Judicial accounting check's function, concrete scope, essential method, and concrete application in the both of the investigation of corruption and bribery. Secondly, it analyses the application of Judicial accounting identification in the investigation of crimes of corruption and bribery, including the main function, the appraisal scope, the start procedure, the essential method, and the examination of Judicial accounting identification. Finally, is discusses the questions about current Judicial accounting.