In September 2025, according to the second instance ruling of the Intermediate People's Court of Xiamen City, Fujian Province, the Economic Investigation Detachment of Xiamen Public Security Bureau auctioned 52.6 tons of non-ferrous metals lawfully seized in a major case and gradually returned the money to the victims according to legal procedures, effectively protecting the legitimate rights and interests of the masses. In order to track the whereabouts of the funds involved, we innovatively applied 'financial analysis as evidence', penetrating millions of fund data to verify that the stolen funds were used for investing in non-ferrous metals. We rushed to another location to gather fixed evidence and seized and recovered assets with an estimated value of over 200 million yuan. ”Detective Du Wu recently told reporters about the case. At present, new types of economic crimes are increasingly showing new characteristics such as networking, concealment, and massive data of fund transactions. The process of cracking down on them faces many challenges, such as difficulty in tracking funds, difficulty in fixing evidence, and difficulty in characterizing crimes. In this context, the public security organs urgently need an efficient and accurate mechanism for fund analysis and evidence conversion to enhance judicial efficiency. This case of using "golden analysis as evidence" is the successful practice of the economic investigation department of Xiamen Public Security Bureau in breaking through the bureau in recent years. The unified standard for "financial analysis as evidence" is the abbreviation for "evidence transformation of financial analysis results". Its core purpose is to break through the limitations of traditional financial analysis results lacking fixed evidence attributes and review mechanisms, and to support the trial work with standardized, auditable, cross verifiable, and credible evidence forms for financial analysis results. In 2025, the Ministry of Public Security issued documents such as the "Regulations on the Procedures for the Analysis and Appraisal of Public Security Organs' Funds (Trial)", which clearly included fund analysis and appraisal in the statutory appraisal scope of public security organs, systematically solving the problems of evidence attributes and professional institution and personnel certification management in fund analysis and appraisal. The Xiamen Public Security Bureau has issued specific regulations such as the "Xiamen Public Security Bureau Fund Data Analysis Results Conversion Work Rules (Trial)", which, through a complete institutional system, strictly regulate "financial analysis", effectively promote "evidence collection", provide sufficient basis for the judicial practice application of "financial analysis evidence collection", and comprehensively guarantee the judicial needs of traceable fund analysis results and cross examination in court. The analysis results of the involved fund data can only be transformed into criminal litigation evidence with legality, objectivity, and relevance according to specific procedures and technical methods, and used after being cross examined by the court. ”Wang Min, a key police officer of the "Golden Analysis Evidence" project of Xiamen Public Security Bureau, told reporters that the establishment of a standardized system effectively promotes the extension of financial analysis, the advantageous technical means of Xiamen Public Security Economic Investigation Department, to the prosecution and trial stage and the transformation into litigation evidence. Building a professional team and entering the "Jinmo Fang" fund analysis laboratory, there is a strong atmosphere of technology and professionalism everywhere. Since 2024, Xiamen Public Security has included the "Gold Analysis as Evidence" infrastructure construction in the overall promotion of key projects, and has invested more than 5 million yuan to establish and upgrade the "Fund Analysis Laboratory" of the Economic Investigation Detachment. The laboratory is divided into seven independent functional areas, including central case acceptance, data extraction, and comprehensive inspection. It is equipped with professional system equipment for fund data analysis and identification, which can achieve standardized management and processing of the entire process of entrusting, extracting, cleaning, inspecting, and identifying fund data. The ability to analyze funds, along with law enforcement qualifications and data modeling skills, has been included in the Xiamen Public Security Bureau's Economic Investigation Department Quality Strong Police Project. 12 intermediate fund analysts and 28 junior fund analysts have been recommended for certification, specializing in fund analysis and appraisal work. This highly professional and skilled talent team in financial analysis has laid a solid foundation for the separation and standardized operation of "gold analysis as evidence" investigation and verification. This professional team of fund analysis has a well-known name, called the "Jin Su" team, with an average age of only 35 years old. The team members not only have rich experience in investigation and analysis, but also are all "technical experts": some are skilled in big data modeling, some have professional abilities in financial accounting, some are familiar with financial industry policies, and some are knowledgeable in taxation, foreign trade, and construction engineering. In recent years, the "Jinsu" team has always adhered to the concept of "innovation, truth-seeking, pragmatism, and efficiency", and has been constantly advancing and breaking through on the road of "gold analysis as evidence". In November 2024, the "Jin Su" team issued a "Fund Analysis Report" on the illegal absorption of public deposits by the Ding gang, which was written into the court judgment. This not only marked the first landing of the "Jin analysis as evidence" achievement in Fujian Province, but also marked a historic leap in Xiamen public security fund analysis technology from "auxiliary investigation" to "core evidence". Over the past year, the "Jinsu" team has produced 11 evidence-based "Fund Analysis Reports", saving nearly one million yuan in judicial audit fees and supporting the determination of criminal responsibility and recovering economic losses of over 200 million yuan. To unite judicial forces and let financial data speak for themselves, we must first establish a solid theoretical foundation. This requires solid theoretical research and judicial case support. In November 2024, Xiamen Public Security Bureau and Xiamen University jointly established a "Fund Analysis and Research Base", and the police academy carried out comprehensive cooperation in "police education research and production", especially focusing on the compatible development of "data science+financial and accounting professional knowledge", and continuously contributing Xiamen's wisdom in the theoretical and logical research of "financial analysis as evidence". The public security, procuratorate, court and other departments have conducted repeated discussions and arguments around the transformation of financial analysis results into legal practice, enhancing judicial coordination and forming a unified understanding. The Xiamen Public Security Bureau has also established a "analyst+investigator+case manager" full investigation cycle review and consultation mechanism to assist in the in-depth analysis and identification of funds and empower the entire police force in practical operations. In the July "Lunjian 2025" National Public Security Economic Investigation Department Martial Arts Training Activity, Su Zhichao, a fund analyst from Xiamen Public Security Bureau, and Ke Weijie, an investigator, won the second prize in the competition. In the competition, the clues of the judgment were interrupted multiple times, and the gang relationships were deeply hidden. They flexibly applied the independently innovated "Zhihui" fund penetration analysis technique and tactics, and forcibly peeled off the cocoons from more than 10 million complex fund links. They identified 20 "underground bank" criminal gangs that engaged in illegal cross-border fund transfers under the guise of game point card sales, and fixed evidence for conviction and sentencing, fully demonstrating the key value of "financial analysis as evidence" in enhancing the new combat effectiveness of public security organs. For economic crimes, accounts are the crime scene, and financial data is DNA. Our goal in using 'financial analysis as evidence' is to empower judicial practice with financial data, making fairness and justice more tangible and visible. ”Lin Guohui, the relevant person in charge of "Jinxi as evidence" at Xiamen Public Security Bureau and the deputy head of the Economic Investigation Detachment, told reporters. (New Society)