Research On Problems Of Judicial Accounting Appraisal In Duty Encroachment Cases

With the victory of the sixth plenary session of the 18 th CPC National Congress,the determination to comprehensively govern the Party,to integrate the ideological establishment and the institutional establishment,to rectify the Party’s work style,to crack down on corruption and to purify the political ecology of the Party has been further confirmed.Consequently,strengthening inner-party supervision and preventing corruption in the Party will be a new normal of anti-corruption,and the construction of combating corruption and upholding integrity will reach a new altitude.High pressure of anti-corruption will also lead to constant renovation of criminal means,accompanying the increasing difficulty of the criminal investigation.It requests us constantly introduce new technology and new method in the criminal investigation.In this paper,the author analyses the problems on judicial accounting appraisal in practice from the perspective of duty encroachment crimes,as a judicial accountant.First of all,starting with the concept and characteristics of duty encroachment crimes,the paper extends to the strategies and skills of judicial accounting appraisal in the investigation on duty encroachment crimes.In the second part,via some cases in judicial practice,this paper discusses,in the investigation on duty encroachment crimes,the function of judicial accountant on certifying capital flow and financial accounting calculation.Finally,giving the dilemma analysis of laws and regulations in the current judicial accounting identification system in our country,the paper puts forward countermeasures and suggestions on establishing and improving the legal system of judicial accounting,perfecting the concrete legal system,clearing appraiser’s legal status and strengthening the specialty cultivation.