Study On Accounting Treatment Of Property Involved In Criminal Cases By People's Courts

For a long time,the concept of "emphasizing human rights,neglecting property","emphasizing conviction and sentencing,neglecting property protection" has been deeply rooted in the trial of criminal cases in China.However,China's economy continues to grow rapidly,the types of economic business are increasing,and the types of money and goods involved in criminal cases have also increased from cash and bank deposits in the past to various securities,including stocks and bonds.Jianmin Cao chief procurator of the Supreme People's Procuratorate,pointed out that between 2013 and 2017,China's judgments and disposals on corruption and bribery cases have saved the country 55.3 billion Yuan in economic losses.However,due to the imperfect of specific laws and regulations,the professional financial personnel of grassroots courts are insufficient.In practice,the accounting confirmation of property involved in criminal cases is incomplete,accounting measurement is inaccurate,and the information disclosure is incomplete.The disposition of property involved in criminal cases is relatively random.Delayed disposal,improper handover and other situations occur from time to time,and even the loss of money and goods involved in criminal cases occur in some places,which infringe upon the legitimate property rights and interests of the victim and stakeholders in the case.Taking the accounting treatment of money and goods involved in criminal cases as the object of study,this paper talks about the existing problems in the accounting treatment of money and goods involved in criminal cases in China by taking the accounting treatment of money and goods involved in criminal cases of corruption and acceptance of bribes by the intermediate people's court of L city as the entry point.This paper mainly talkes about the problems which existing in the accounting treatment of money and goods involved in criminal cases in China,and it makes an analysis of the accounting confirmation,measurement and disclosure of money and goods involved in criminal cases,and puts forward some suggestions and prospects for the improve of the management of money and goods involved in criminal cases.This paper has six parts.In the first part,it discusses the research background of the Judicial practice in China and the significance of the money and goods involved in criminal cases,summarizes the literatures in home and abroad on the accounting treatment of money and goods involved in criminal cases by people's courts.Then it describes the research framework of this paper,and summarizes the innovation points and the points where need to improve.The second part is mainly focusing on the study of this paper involves a variety of relevant theories and basic concepts,analyzed the characteristics of money and goods involved in criminal cases and the people's court processing process,and introduced the accrual accounting system of Chinese government.The third to the fifth part,it introduces A basic situation of embezzlement and bribery case,introduces the accounting procedures of Intermediate people's court of L,and gives the standardization.Finally,the sixth part proposed to detailed laws and regulations related to the management of money and goods involved in criminal cases,establishing an independent criminal involved property custody department and proposals to strengthen regulation by introducing a third agency.