—基于 2010~2017 年样本的实证分析

文哲

(中国人民大学法学院，北京 100872)

　　【摘 要】 贪污罪是我国最常见的腐败犯罪之一。近年来，贪污案件的作案方法越来越复杂，这些犯罪方式的变化给贪污案件的侦破及审判工作带来了新的挑战。本文通过对 625 例贪污案件判决书进行实证分析，探究司法会计鉴定在查处贪污案件中的作用，重点讨论目前我国司法会计鉴定的应用采纳率、鉴定机构、鉴定标准及其相关的关系。结果显示，通过司法会计鉴定技术对涉案的财务会计问题进行查证，可以查明罪犯的作案手段、涉案金额等财务事实。但应用司法会计鉴定的过程中还存在一些问题，包括没有统一标准、鉴定程序不够规范等。在此基础上本文提出了完善司法会计鉴定的对策建议。

　　【关键词】司法会计鉴定;贪污案件;实证分析

　　【中图分类号】D915.13

　　【文献标识码】A

　　【文章编号】1674-1226(2019)02-0152-14

　　A study on the application of forensic accounting identification in embezzlement cases-an empirical analysis based on selected samples between 2010 and 2017. Wen Zhe. School of Law, Renmin University, Beijing 100872.

　　【Abstract】Embezzlement is one of the most common corruption crimes in China. In recent years, the means to commit such a crime have become more and more complicated and variable, bringing new challenges to the detection and trial of embezzlement cases. Based on the empirical analysis of 625 embezzlement cases, this paper explores the role that the forensic accounting identification plays in the investigation and adjudication of embezzlement cases, with specific emphasis on the discussion of the present admittance rate, identifying institutions, criterion of identification and the interrelationships among the three above. The result reveals that with the forensic accounting identification employed to investigate the financial issues involved in embezzlement cases, the finance-related facts including the means to commit the crime and the amount involved can be ascertained. In the meanwhile, there remains some defects in the practice of forensic accounting identification, such as lack of uniform criterion and irregular identification procedures. In response to these above-mentioned issues, this paper proposes approaches in order to improve the forensic accounting identification.

　　【Key Words】 Forensic accounting identification, Embezzlement case, Empirical analysis