我院在审查一件重点案件线索时 ,投入了大量的人力和时间 ,把发案单位的财务账目审核了一遍后仍未能发现可疑之处。究其原因 ,一是犯罪嫌疑人精通财会知识和财务管理 ,作案手法隐蔽 ;二是办案人员没有经过财会知识的专门培训 ,只是在平时工作中积累了一点经验 ,要查办精通财务 When examining clues of a key case, our hospital devoted a lot of manpower and time to failing to find any suspicious circumstances after having reviewed the financial accounts of the attacking units. The reason is that one is that the suspects are proficient in the accounting knowledge and financial management, and the techniques of crime are hidden. The other is that the investigators do not have the specialized training of accounting knowledge, but have accumulated a little experience in their usual work,