In judicial practice,the method of tax deduction has ever been used for a time to cognizance amounts of money in transacting the case of embezzlement and taking bribes,because we have illegible understanding in the criminal law meaning of the plot of "spending illicit money in official duties".

Judicial accounting audit is an important means of collecting evidences of financial accounting information while handling cases of commercial bribery.

The Tang law punishing the behave of embezzlement and bribery crimes modern meaning;

Since the revised criminal procedural law went into effect in 1996,the academic circle and the law enforcers have reflected on the role of mandatory measures in investigating embezzlement and bribery crimes and attempted to amend them.

The recent years, it appears a trend of escalation that the rural primary organization personnel are suspected of economic crimes of embezzlement and bribery.