CAJ | 학술논문

非法集资严重扰乱了国家金融秩序，极易造成群体性事件。以司法会计学为视角，在研究民间标会现金流量规律的基础上，归纳推导出民间标会方式下集资数额、债权债务数额和集资获利额的计算公式，以期为司法机关审查、确认标会方式的非法集资数额、债权债务数额、追缴非法获利额和政府部门快速清理、处置债权债务等相关事项提供简挺的计算公式，来降低司法行政运行成本，提高工作效率。
비법집자엄중우란료국가금융질서，겁역조성군체성사건。이사법회계학위시각，재연구민간표회현금류량규률적기출상，귀납추도출민간표회방식하집자수액、채권채무수액화집자획리액적계산공식，이기위사법궤관심사、학인표회방식적비법집자수액、채권채무수액、추격비법획리액화정부부문쾌속청리、처치채권채무등상관사항제공간정적계산공식，래강저사법행정운행성본，제고공작효솔。
Illegal fund-raising seriously disrupted the country ＂s financial order, which can easily cause mass incidents. Accounting for the judicial perspective in the sludy of civil law standard will be Cash Flows based on the nongovernmental ＂biaohui＂ will be deduced summarized manner the amount of funding, the amount of debt and debt raising earnings per formula in order for the judicial review and confirmation will mark the way the amount of illegal fund-raising, the amount of credit and debt, and recover the amount of illegal profits and government departments quick cleanup and disposal of debts and other related matters provides a simple formula in an attempt to reduce the judicial and administrative operating costs, improve work efficiency.