《会计师》第8期《防范经济犯罪会计人任重道远》一文,解读了近期《刑法》推出的最新修正案。我们看到,修正案强化了与《公司法》和《证券法》的联动力度、增加了对企业经营管理活动方面犯罪的相关界定与量刑,为的是通过不断提高公司的信息披露水平,树立企业诚信经营的观念。这 The “Accountants” No. 8 “Prevention of financial accountants long way to go” article, interpretation of the recent “Criminal Law” introduced the latest amendments. We see that the amendment strengthens the linkage with the “Company Law” and the “Securities Law” and adds the definition and sentencing of crimes in respect of business operation and management activities so as to raise the level of information disclosure of the Company and establish a Corporate integrity management concept. This