| 司法会计活动的类型及其相互关系研究 |
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| 引用本文： | 徐郑锋,张莹.司法会计活动的类型及其相互关系研究[J].云南电大学报,2006,8(2):41-44. |
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| 作者姓名： | 徐郑锋 张莹 |
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| 作者单位： | 1. 云南财经大学会计学院,云南,昆明,650221
2. 云南广播电视大学经济学院,云南,昆明,650223 |
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| 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。
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| 关 键 词： | 司法会计 司法会计活动 相互关系 |
| 文章编号： | 1009-4814(2006)02-0041-04 |
| 收稿时间： | 03 10 2006 12:00AM |
| 修稿时间： | 2006年3月10日 |
Types of Judicial Accounting Activities and Their Relevant Studies |
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| XU Zheng-feng,ZHANG Yin.Types of Judicial Accounting Activities and Their Relevant Studies[J].Journal of Yunnan Rty University,2006,8(2):41-44. |
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| Authors: | XU Zheng-feng ZHANG Yin |
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| Institution: | 1. Accounting School, Yunnan Finance and Economy University, Kunming, 2. Yunnan RTV University, Kunming, Yunnan, 650223 |
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| Abstract: | 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 |
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| Keywords: | judicial accounting judicial accounting activity interrelation |
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