Research On Judicial Accounting Identification Of Illegal Fund-raising Crime Cases In P2P Leading Industry

At present,criminal cases of illegal capital raising in the P2 P lending industry in China are high.The number of victims in such cases is extremely fragmented and geographically dispersed.Criminal suspects have concealed modus operandi and are integrated with new technology,which has brought new challenges to the investigation and trial of the case.P2 P lending industry illegal fund-raising criminal cases lack of judicial accounting identification practice theory.The appraisers can only rely on their personal experience in the appraisal of such cases.The effect of judicial accounting identification on combating economic crimes has not been fully realized.Therefore,the combination of judicial accounting identification and criminal cases of illegal fundraising in the P2 P lending industry can not only compensate for the lack of theory in practice,but also enrich the theory of judicial accounting identification practice,and guide the development of practical work to achieve theoretical and practical purposes.This article adopts literature research method,statistical analysis method,actual investigation and case analysis method to study.First,through the literature review and statistical analysis,the business features of P2 P lending,the characteristics of illegal fund-raising crimes,and the constitutional elements of illegal fund-raising crimes in the P2 P lending industry are identified.At the same time,combining statistical analysis and combing the characteristics of criminal cases of illegal fundraising in the P2 P lending industry,analyzing the role of judicial accounting identification in illegal fundraising criminal cases in the P2 P lending industry,highlighting the need to introduce judicial accounting identification into the case of illegal fundraising criminal cases in the P2 P lending industry.Then,through field investigations and internships,relevant data of illegal fundraising crimes in the P2 P lending industry were obtained,combined with statistical analysis results,judicial accounting identification related theories,and relevant laws and regulations.To further demonstrate the contents of judicial accounting identification of illegal fund-raising crime cases in the P2 P lending industry,namely appraisal items,appraisal materials and appraisal evidence,and appraisal ideas.At the same time,from the perspective of the court reviewing and ascertaining judicial accounting opinions,the work procedures for such cases are designed to provide reference for the appraisers in the identification of such cases.Finally,through case analysis,the application of judicial accounting appraisal in illegal fundraising criminal cases in the P2 P lending industry was further demonstrated.This article considers that the crime of illegally absorbing public deposits in illegal fundraising crimes in the P2 P lending industry is the same as the identification of fund-raising fraud,and summarizes the judicial accounting appraisal of illegal fund-raising crimes in the P2 P lending industry in five aspects.The judicial accounting appraisal of illegal fund-raising crime cases in the P2 P lending industry includes the amount reported by the reporter,the amount of the principal and interest recovered,and the investee's profits and losses;the transfer method of the funds between the reporter and the suspect;the loans involved by the suspects Number of people and the amount of borrowed money;whereabouts and specific amounts of money after the suspect's acquisition of funds;amount of profit or loss for investment after the suspect's funds were obtained On the basis of the appraisal,this article clarifies the appraisal materials required for such cases and extracts appraisal evidence from them.According to the content of appraisal evidence,it constructs a judicial accounting appraisal chain of criminal cases of illegal fundraising in the P2 P lending industry.The chain of evidence of human investment behavior and amount,the chain of evidence that the reporter has recovered the amount of principal and interest,the chain of evidence that proves the investigator's investment gains and losses,and the chain of evidence that the criminal suspect has absorbed the whereabouts of the funds and amount.Based on the logical relationship between the appraisal evidence in the judicial accounting appraisal chain of evidence,it designs the judicial accounting appraisal ideas for illegal fund raising crimes in the P2 P lending industry.Based on the logical relationship between the appraisal evidence in the judicial accounting appraisal chain of evidence,it designs the judicial accounting appraisal ideas for illegal fund raising crimes in the P2 P lending industry.In the aspect of workflow design of illegal fundraising criminal cases in the P2 P lending industry,the results of internships and field surveys were used to draw further from the perspective of the court on reviewing and ascertaining the appraisal opinions,combining the “General Principles of Judicial Expertise Procedures” and the theoretical research results of this article.The workflow of the cases,highlighting the legal compliance of the appraisal work,and providing experience for appraisers in appraising the case.