数智时代经济犯罪侦查中资金分析的情报化重构OACHSSCD

[Purpose]In the digital intelligence era,economic crime cases exhibit features of voluminous financial data,networked inter-personal connections,and chain like fund transfers,exposing the empirical,linear,and ex post limitations of traditional financial analysis.There is a pressing need to reconstruct the logic of financial analysis through intelligence-analytic methods,enabling it to perform the front-end functions of identifying financial anomalies,interpreting criminal structures,and directing investigative efforts.[Method]This arti-cle demonstrates the feasibility of introducing structured analytic techniques into investigative financial analysis,clarifies the conditions un-der which financial data may serve as objects of intelligence analysis,and develops a three-dimensional analytical framework of hypothesis- relationship -pattern.[Result/Conclusion]The three techniques—analysis of competing hypotheses,link analysis,and pattern recog-nition—correspond closely to the three central tasks of financial analysis:the explanation of anomalies,the identification of structures,and the induction of typologies,thereby shifting financial analysis from the static sorting of transaction records toward the dynamic explanation of underlying mechanisms and the generation of investigative judgments.In terms of practical application,a dual-track model integrating investigative and forensic financial analysis should be adopted;through the coordinated development of technical standards,procedural safeguards,and specialized review mechanisms,analytical findings can be transformed in an orderly manner into legally admissible proof.