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随着中国市场经济的发展,会计犯罪现象层出不穷。会计犯罪是经济领域中比较严重的侵犯国家经济秩序的经济犯罪,它涉及范围比较广,严重影响了我国社会主义的经济秩序,因此对其刑法规制非常必要。笔者先从典型的会计贪污罪和隐匿、故意销毁资料罪和挪用公款罪的构成方面来剖析会计犯罪问题。
With the development of China’s market economy, accounting crime phenomenon is endless. Accounting crime is a serious economic crime that infringes on the national economic order in the economic field. It involves a wide range and seriously affects the socialist economic order in our country. Therefore, it is very necessary to regulate its criminal law. The author analyzes the problem of accounting crime from the typical accounting corruption crime and the concealment, deliberate destruction of information crime and the misappropriation of public funds.