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职务犯罪是指国家公职人员或者企业的主要负责人滥用职权谋取私利,侵犯公共利益,腐蚀、破坏现存社会关系的行为,其本质特征是以权谋私、搞权钱交易等非法活动或者对工作严重不负责任,不履行或者不正确履行职责,依照刑法应当受到处罚的行为的总称。与财会相关的职务犯罪亦呈现出案件越来越多,其涉及的人数和金额也不断攀升等特点,咎其原因法度惩处过轻与内部控制环境缺失是导致其贪污腐败形成的根本原因。加强单位内部控制已是刻不容缓。
The duty-based crime refers to the acts of abuse of power, abuse of public interest, erosion and destruction of existing social relations by state public officials or principal officials of enterprises, which are essentially characterized by illegal activities such as abuse of power for personal gain, exploitation of power and money, or serious work-related abuses Responsibility, non-performance or improper performance of their duties, in accordance with the criminal law should be punished. Due to the fact that there are more and more cases of job-related crimes related to finance and accounting, as well as the number of people involved and the amount of money involved, the reasons for this lie in the fact that the excessive penalties for law and the lack of an internal control environment are the root causes of corruption. It is imperative to strengthen internal control of the unit.