查账是检察机关侦破案件的重要侦查手段，对于贪污、挪用公款等涉账职务犯罪，查账往往是侦破此类犯罪的关键。近年来，涉账职务犯罪在检察机关自侦案件中的比例越来越大，许多大案要案都是通过查账获取线索和证据的。因此探索一套行之有效的查账方法是有效行使检察权的必然要 The checking of accounts is an important investigative tool for the procuratorial organs to detect cases. For the crimes of embezzlement and misappropriation of public funds, the checking of accounts is often the key to detecting such crimes. In recent years, the proportion of crime involving job postings in the procuratorial organs’ self-investigating cases has been increasing. Many major cases and cases have obtained clues and evidences through checking accounts. Therefore, to explore an effective method of checking accounts is an inevitable requirement for the effective exercise of procuratorial power