| Crime by taking advantage of duty is the most concentrated and the severest manifestation of corruption. It refers to the crimes public employees commit, such as bribery, embezzlement and dereliction of duty, by taking advantage of their authority. These crimes damage the cleanness of official business. In China, the procuratorial organization, take the responsibility for the investigating crime by taking advantage of duties. Judicial accounting is a litigation activity which explains and diposes financial affairs involved in the case according to related accounting knowledge, and provide professional advice for personnel handling the case and evidence for the court. Judicial Accounting, as a new identification of means, has emerged, which is to adapt themselves to market economy conditions, forcefully blow against the economic crime and duty criminal. In the course of legal proceedings, experts'conclusion is one of the seven kinds of legal evidence. As one kind of experts'conclusion, Judicial Accounting Evaluation aims to evaluate and judge the subjects specially in the fields of duty criminal & account related wih the litigation. |