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在打击职务犯罪过程中,司法机关发现一些多发、易发的职务犯罪背后,常常隐藏着大量的会计信息失真,这些失真的会计信息,给打击犯罪带来不利影响。一方面,为职务犯罪的滋生提供了肥沃的土壤;另一方面,为有力地打击职务犯罪带来阻力。因此,本文旨在探讨会计信息失真对职务犯罪的影响及其存在的原因,并提出对策的意义重大。
In the process of cracking down on job-related crimes, the judicial organs have found behind a number of frequently-occurring and easily-fisted job-related crimes that a great deal of accounting information distortion often hides. These distorted accounting information have adversely affected the fight against crime. On the one hand, it provides a fertile ground for the breeding of job-related crimes; on the other hand, it brings resistance to effectively cracking down on job-related crimes. Therefore, the purpose of this paper is to explore the impact of accounting information distortion on job-related crime and its causes, and to propose countermeasures is of great significance.