【摘要】 贪污犯罪常见于物资采购业务中 ,作案人常用的手段有变换单据金额、重复报帐、编造业务等。通过对原始凭证的查验 ,能够收集贪污犯罪的会计证据 ,从而揭露和证实犯罪。实践中需要查验的主要内容有单据的规格、质量 ,单据上字迹书写程度及特征 ,涂改的字迹 ,发票开具者与收款者、单据的印鉴与单据是否相符 ,单据的遮盖点 ,发票的填制时间及号码等等。更多还原

【Abstract】 Crime of embezzlement often occurs in the purchase of goods and materials,the offense methods often used are to change the amount of vouchers,to apply for repeated reimbursement and to fabricate business.By examining the original vouchers,the accounting evidence for embezzlement can be collected to reveal and prove the crime.In practice the following needs to be examined:the specification and quality of the vouchers,the features of handwriting on vouchers,the altered handwriting,the covered points of vouchers,the payer and payee of the invoice,the signature of vouchers,the date and number of the invoice,and so on.更多还原