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近几年来,我们在核实资产负债损益真实性的基础上,注重发现大案要案线索。通过对国有商业银行经济案件的分析,发现一些带普遍性的规律:作案人员大多是内部的中层干部和要害业务岗位人员;搞帐外经营,设帐外帐,从中贪污受贿,造成资金巨大风险或损失;伪造、涂改、滥用有价空白凭证,如存单、支票等;内外勾结,盗用、滥用印章进行作案。究其原因我认为有以下几点:(一)涉案人员处于特别行业和特殊地位。银行经营的是特殊商品——货币,因而成为权钱交易的重要行业。一旦对其内部权力监督不力,极易出
In recent years, on the basis of verifying the authenticity of the profits and losses of assets and liabilities, we have focused on discovering clues of major cases and major cases. Through the analysis of the economic cases of the state-owned commercial banks, some common laws were found that most of the perpetrators were internal mid-level cadres and key business posts, engaging in non-operating businesses and setting up off-account accounts for corruption and accepting bribes, posing a tremendous risk to the funds Or loss; forged, altered, abusing valuable vouchers, such as certificates of deposit, checks, etc. Collusion, misappropriation and abuse of inside and outside for committing the crime. The reason I think the following points: (A) the people involved in a special industry and special status. Banks operate a special commodity - money, which has become an important trade power trading. Once the internal power of its poor supervision, extremely easy to go