论文部分内容阅读
关于财会人员利用工作之便,伺机贪污或监守自盗,以及里外勾结,通同作弊之类的问题,各地报刊时有披露。现介绍两篇报道。其一,1992年7月4日《工人日报》法制版以《殊途同归三丽人》为题,报道了上海市三个财务出纳员,利用职权鲸吞巨额公款,被处以极刑的案例。其中之一是上海某厂26岁财务出纳员张亚莉,采用涂改单据、调换凭证、重复记帐,以及收取现金不入帐等手段,在不到10个月的时间内作案20余次,贪污公款10万余元;另一名是某俱乐部21岁的财务出纳员徐异,采用涂改现金支票、截留营业收入等手法,在一年多的时间内,贪污公款11万元,并已挥霍殆尽;更有甚者,某幼儿园26岁的财务出纳员林懿,采用少支多报、弄虚作假等手段,把17.2万元幼儿伙食费和管理费窃为己有,过着纸醉金迷、荒淫无度的靡烂生活,后来居然又干起卖淫的勾当。这三位妙龄女郎,本来正是风华正茂、建功立业之时,却因财迷心窍,见
Issues concerning the use by financial accountants of their work, their chances of embezzling corruption or defending themselves against piracy, as well as the collusion between Hong Kong and other parts of the country and the simultaneous cheating of them have been disclosed in various newspapers and periodicals at all times. Now introduced two reports. First, the legal version of “Workers’ Daily” on July 4, 1992, titled “Return Same Beauty to SanLi People”, reported on the cases of three financial cashiers in Shanghai who used their whales to swallow up huge amounts of public funds and were sentenced to capital punishment. One of them was Zhang Yali, a 26-year-old financial teller in a Shanghai factory. He used commuting documents, exchanging vouchers, double-counting of accounts, and collecting cash and not checking accounts, committing more than 20 committing crimes in less than 10 months. 10 million yuan; the other is a club 21-year-old financial cashier Xu different ways to change cash checks, keep business income practices, in more than a year’s time, embezzlement of 110,000 yuan, and have squandered ; What is more, a kindergarten, 26-year-old financial cashier Lin Yi, with less overstated, fraud and other means to 172,000 yuan young children food and management costs stolen as their own, living a glamorous, indescribable sweat Rotten life, but then actually started prostitution activities. These three young girls, who were exactly the same people who flourished and found their own merits, saw it because of financial distractions.