摘要
随着经济的发展,涉及财务会计业务的刑事、民事行政案件也大幅增长,司法会计作为一种新兴的取证技术和鉴定手段,提供以会计资料和鉴定结论为主的诉讼证据,在惩治经济犯罪,解决经济纠纷等诉讼活动中发挥着重要作用。本文通过对司法会计活动的类型以及其特点的研究,为正确运用司法会计提供理论支持。
With the development of economy, the number of criminal and civil cases concerning with financial accounting is increasing. Judicial accounting is a new evidence - collecting technique and a new appraising method, which provides the procedural evidences mainly based on the accounting materials and appraising conclusion and plays a important role in the punishment of economic crime and the solution of economic dispute.
出处
《云南电大学报》
2006年第2期41-44,共4页
Journal of Yunnan Rty University
关键词
司法会计
司法会计活动
相互关系
judicial accounting
judicial accounting activity
interrelation
