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会计资料勘验
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会计资料勘验
Encyclopedia
法学
经济犯罪案件
释
inspection of accounting data
会计资料勘验
最初是指会计机构和人员依法进行会计核算,施行会计监督的行为。在侦查程序中,是指侦查机关在案件侦查过程中,为处理查明案件事实,收集证据,依法对案件所涉及的会计资料进行审查和检验的一种侦查措施。是经济犯罪侦查中一项重要的侦查措施。
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