会计侦查是指侦查人员运用会计知识,依据法律,对所掌握的经济犯罪线索或举报内容进行分析、判断、查证并获取相关证据,以证明犯罪事实是否存在的一项专门活动。它是会计学与侦查学的有机结合,是经济案件侦查人员必须面对的一个课题。经济犯罪,一般都属于“智能型”犯罪,职务上 Accounting investigation refers to the investigators using accounting knowledge, according to the law, to grasp the contents of the clues or reports of economic crimes to analyze, determine, verify and obtain relevant evidence to prove the existence of a criminal act of a special event. It is an organic combination of accounting and investigation, which is an issue that economic investigators must face. Economic crimes generally fall into the category of “intelligent” crime and post