The Research On Judicial Accounting Appraisal Of Mr Jiang's Corruption Case

With the rapid development of the national economy,the national economic strength is increasing,and the crime of corruption is increasing gradually.The behavior may cause incalculable damage to the image of the party and the government,economical order,political environment.Corresponding with the fast development of science and technology level,means of crime are more clever and clever.They often through various means to transfer or hide property making detection more difficult.Therefore,the scientific identification and analysis of the property and the amount of the money involved is of vital importance to find out the truth.In the Mr.Jiang's corruption case,how to accurately identify Mr.Jiang's method that repaying personal debt with public funds is the key to the investigation.Therefore,combining with the case of Mr.Jiang's corruption case,further improving and standardizing the judicial accounting appraisal has a very positive effect on the handling of corruption crimes.The paper takes the practical application of judicial accounting appraisal in corruption case as the research content.And the theory of corruption crime and judicial accounting appraisal is expounded comprehensively,which provides the theoretical basis for the research.The paper has restored the whole process of judicial accounting appraisal in Mr.Jiang's corruption case from three aspects:preparation stage,appraisal implementation stage and appraisal conclusion making stage.Through the analysis and reflection on the case,then found that the judicial accounting appraisal preparation stage exists following problems:lacking of necessary communication and registration procedures;appraisement set is unreasonable;inspection material is incomplete.The judicial accounting appraisal implementation stage exists following problems:There is no detailed inspection on personal advance payment;there is no detailed inspection on sales,payment and proceeds of related companies.The appraisal conclusion making stage exists following problems:the statement subject is error;the content of statement is incomplete.Then,by careful analysis,the paper thought the reason of causing above problems as followings:judicial accounting appraisal lack of coordination mechanism,incentive mechanism,supervisory mechanism,responsibility mechanism and risk prevention and control mechanism;the appraiser's legal quality and inspection level are not high.Finally,in view of the reason,this paper proposes to set up the joint conference system,improve the appraisal incentive mechanism,establish registration procedure,initial inspection and appraisal review procedure,improve supervisory mechanism and responsibility mechanism,strengthen appraiser's legal quality and inspection ability,ask for assistance of external judicial expertise institution.These suggestions will enhance and improve judicial accounting appraisal.The paper studies the application of judicial accounting appraisal in actual cases based on Mr.Jiang's corruption case,which has certain reference value for improving and enhancing judicial accounting appraisal.