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随着市场经济金融业的发展,银行推出花样繁多的理财产品,这些收益颇丰的理财产品不仅吸引了有闲余资金的投资者,还吸引了掌握巨额公款的财会人员。近些年,财会人员挪用公款购买理财产品非法获利犯罪的情况频发,而相应财会监管制度相对滞后,财会人员法律意识相对淡薄,体制机制不健全,这些问题亟需引起重视并得到解决。本文从此类犯罪的特点出发,剖析原因,寻求对策,以期待从根本上解决此类问题,净化公职财会人员从事公务环境,遏制此类行为对国家财产的侵害。
With the development of the market economy and finance industry, banks have introduced a wide range of wealth management products. These wealthy wealth management products not only attract investors with surplus funds, but also attract accounting personnel who hold huge amounts of public funds. In recent years, accounting personnel misappropriation of public funds to buy illegal wealth management financial products frequently, and the corresponding accounting regulatory system is lagging behind, the legal awareness of financial and accounting staff is relatively weak, institutional mechanisms are not perfect, these issues need urgent attention and be resolved. Based on the characteristics of such crimes, this article analyzes the reasons and seeks countermeasures in the hope of resolving such problems fundamentally, purifying the public finance and accounting staff in the civil affairs environment and deterring the infringement of state property by such acts.