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过去我们在从事审计工作和财务检查时,往往把那些严重违反财政法规的违纪行为,与一般违反财务规章制度的违规行为,统称为违纪,这是很不恰当的。违纪与违规是性质不同的两码事。它们之间的区别在于:从动机上分析,前者自觉的因素多,后者不自觉的成份大;从手法上看,前者较隐蔽,后者较公开;从情节轻重和数额大小上比较,前者重于、大于后者,它们给国家和企业造成的危害和损失也不一样。
In the past, when conducting our audit work and financial inspection, we often referred to those disciplinary offenses that were in serious contravention of the financial laws and regulations and those that were in general violations of the financial rules and regulations. This is not appropriate. Violation of discipline and irregularities are two different things in different ways. The difference between them is: from the motivation analysis, the former more conscious factors, the latter unconsciously large; from the point of view, the former is more subtle, the latter is more open; from the severity of the plot and the size of the comparison, the former More than, than the latter, they harm the country and businesses and losses are not the same.