试析涉案会计事实证明中有关“查账”的两个疑难问题

›› 2010 ›› Issue (3): 63-64.

试析涉案会计事实证明中有关“查账”的两个疑难问题

杨为忠;

上海市杨浦区人民检察院;

出版日期:2010-05-15

On Two Audit Problems Concerning Accounting Proof

YANG Wei-zhong (People’s Procuratorate of Yangpu District,Shanghai 200090,China)

Published:2010-05-15

摘要/Abstract

摘要： 因涉案会计事实证明的需要,账的外延可以向非合法的、非成套的账延伸,查账的含义,根据不同的条件,既可以视作是一种方法,也可以视作是一项活动。对于账的外延和查账含义的研究,既有利于拓展查账视野,也有利于鉴定检材范围的界定,还有利于合理确立鉴定技术标准制定的价值取向。

关键词: 查账, 方法, 活动

Abstract: With the need of accounting proof,the extension of account can go beyond legal and complete ones.In various terms,an audit can both be defined as a means and an activity.To study the extension of account and the audit,will not only help us broaden our audit horizon,but also help us define the scale of sample,and establish a reasonable value orientation on appraisal standards.

Key words: audit, method, activity

杨为忠;. 试析涉案会计事实证明中有关“查账”的两个疑难问题[J]. , 2010(3): 63-64.

YANG Wei-zhong (People’s Procuratorate of Yangpu District;Shanghai 0000;China). On Two Audit Problems Concerning Accounting Proof[J]. , 2010(3): 63-64.

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