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会计作为管理经济的手段,管理面广,途径多,手段复杂。会计工作中的漏洞和混乱,使一些有犯罪意图的人有机可乘。湖南省某县1984年共起诉经济犯罪案件55起,犯罪分子利用会计管理不善进行犯罪的就有38起(县人民检察院资料)。有些单位违背结算制度,携带巨额现金外出采购;有的会计凭证审查不严,会计兼出纳,有的银行存款、现金长期不核对,财产物资帐实不符。混乱的会计管理导致经济犯罪案的发生。我国刑法把犯罪分为故意犯罪和过失犯罪,经济犯罪是故意犯罪。经济犯罪行为一般要经过犯罪预备阶段,为犯罪准备工具,制造条件,其犯罪行为才能得以实现。个别思想不
Accounting as a means of economic management, management is broad, with many ways and complicated methods. Vulnerabilities and confusion in accounting work make it possible for some people with criminal intent to take advantage. A total of 55 cases of economic crimes were prosecuted in a county in Hunan Province in 1984, and 38 criminals committed crimes by using poorly managed accounting practices (County People’s Procuratorate data). Some units violate the settlement system and carry huge amounts of cash to go out for purchasing. Some of the accounting vouchers are lax, accounting and cashiering, and some banks do not check for long-term cash payments. Chaotic accounting management led to the occurrence of economic crimes. The criminal law in our country divides crime into intentional crime and negligent crime, and economic crime is intentional crime. Economic crimes generally go through the criminal preparatory phase, preparing tools for crime, manufacturing conditions, and its criminal behavior can be achieved. Individual thoughts do not