会计职务犯罪研究
本站原创 论文中文摘要：近几年来,会计职务犯罪现象日益严重,严重扰乱了社会主义市场经济的正常秩序,侵犯了国家、社会和个人的利益,阻碍了我国社会主义法治建设的进程。但是由于我国的会计法及其相关的法律、法规和刑法规定的不协调,刑法中对于会计职务犯罪也没有明确规定,以及司法实践中对于会计职务犯罪的误解,使得会计职务犯罪行为并没有得到应有的处罚,使会计职务犯罪更加猖獗。因此,对会计职务犯罪进行全面、深入的研究具有重要的理论意义和实践意义。本文结合会计专业知识,通过采取比较的研究方法、价值分析的研究方法、理论联系实际的研究方法,就我国现阶段会计职务犯罪问题分五章展开研究和探讨。第一章会计职务犯罪。本章对会计职务犯罪的概念、特点、表现形式、分类等基本问题进行阐述,给会计职务犯罪概念进行明确界定,并简单分析了会计职务犯罪的形成原因。第二章我国关于会计职务犯罪的立法沿革。本章用比较分析的方法,将我国古代惩治会计职务犯罪的立法情况与现行立法进行比较,以资借鉴。第三章会计职务犯罪的构成要件。本章运用理论联系实际的研究方法详细阐述了会计职务犯罪的四个构成要件：客体、客观方面、主体、主观方面,并对国内学界的观点进行比较分析,进行评述。第四章会计职务犯罪司法认定中的若干问题。本章针对会计违法与会计职务犯罪的区别、会计信息失真的认定及会计职务犯罪的共犯等司法认定中的常见问题分别进行阐述,有利于提高司法认定的效率及司法的公正性。第五章会计职务犯罪的立法缺陷及完善建议。通过以上分析,提出本文的中心内容,指出会计职务犯罪的立法缺陷,并提出具体的完善建议,为刑事立法以及司法实践提供了一定的参考,从而有利于有效打击和预防会计职务犯罪,维护我国市场经济的发展,促进我国法治建设的进程
Abstract（英文摘要）： In recent years, the phenomenon of accounting crime by taking advantage of duty is becoming serious, it disturb the normal order of socialist market economy badly, and he infringe the country, social and personal interests,and has hindered the process of socialist construction governed by law of our country. But because the discordinate of accounting law, relevant laws and regulations, and the criminal law of our country are incongruous, has not stipulated to the accounting crime by taking advantage of duty clearly either in criminal law, and the misunderstanding of the accounting crime by taking advantage of duty in the judicial practice, make the criminal offence of the accounting post not receive due punishment,and make the accounting crime by taking advantage of duty more rampant. So it has important theory meaning and practice meaning to carry on accounting crime by taking overall and deep research. This paper combine accounting professional knowledge, through take research approach, research approach, research approach of combination of thoery and practice that value analyze that compare, divide chapter five and launch research and discussion on the question of accounting crime by taking advantage of duty of the present stage of our country.Chapter one is about the accounting crime by taking advantage of duty. Basic problems are expound, such as the concept, characteristic, form of expression, classification to the accounting crime by taking advantage of duty of this chapter,etc. and the concept of accounting crime by taking advantage of duty, and the forming reason of the simple accounting crime by taking advantage of duty of analysis are defined clearly.Chapter two is about the legislative evolution about the accounting crime by taking advantage of duty of our country. This chapter uses the comparative analysis method, punish in ancient times legislative situation and current legislation of the accounting crime by taking advantage of duty of our country and compare regulation of the accounting crime by taking advantage of duty, as a means of drawing lessons from.Chapter three is about the composition important document of the accounting crime by taking advantage of duty. This chapter uses the research approach of the combination of thoery and practice to explain four composition important documents of the accounting crime by taking advantage of duty in detail:object, objective respect, the main body, subjective respect.And it’s carrying on comparative analysis to the view of the domestic educational circles, comment.Chapter five is about the the legislative defect of the accounting crime by taking advantage of duty and the improving suggestions. Through the analysis mentioned above, this chapter propose the centre point of the text, and point out the legislative defect of the accounting crime by taking advantage of duty, put forward the concrete completion suggestion, has offered certain reference for criminal legislation and judicial practice, thus help to attack and prevent the accounting crime by taking advantage of duty effectively, safeguard the development of the market economy of our country, and promote the process of construction governed by law of our country.
论文关键词： 会计职务犯罪；犯罪构成；刑事立法缺陷；完善建议；
Key words（英文摘要）： Accounting crime by taking advantage of duty；Crime constitution；Criminal legislative defect；The improving suggestion；
Abstract（英文摘要）： In recent years, the phenomenon of accounting crime by taking advantage of duty is becoming serious, it disturb the normal order of socialist market economy badly, and he infringe the country, social and personal interests,and has hindered the process of socialist construction governed by law of our country. But because the discordinate of accounting law, relevant laws and regulations, and the criminal law of our country are incongruous, has not stipulated to the accounting crime by taking advantage of duty clearly either in criminal law, and the misunderstanding of the accounting crime by taking advantage of duty in the judicial practice, make the criminal offence of the accounting post not receive due punishment,and make the accounting crime by taking advantage of duty more rampant. So it has important theory meaning and practice meaning to carry on accounting crime by taking overall and deep research. This paper combine accounting professional knowledge, through take research approach, research approach, research approach of combination of thoery and practice that value analyze that compare, divide chapter five and launch research and discussion on the question of accounting crime by taking advantage of duty of the present stage of our country.Chapter one is about the accounting crime by taking advantage of duty. Basic problems are expound, such as the concept, characteristic, form of expression, classification to the accounting crime by taking advantage of duty of this chapter,etc. and the concept of accounting crime by taking advantage of duty, and the forming reason of the simple accounting crime by taking advantage of duty of analysis are defined clearly.Chapter two is about the legislative evolution about the accounting crime by taking advantage of duty of our country. This chapter uses the comparative analysis method, punish in ancient times legislative situation and current legislation of the accounting crime by taking advantage of duty of our country and compare regulation of the accounting crime by taking advantage of duty, as a means of drawing lessons from.Chapter three is about the composition important document of the accounting crime by taking advantage of duty. This chapter uses the research approach of the combination of thoery and practice to explain four composition important documents of the accounting crime by taking advantage of duty in detail:object, objective respect, the main body, subjective respect.And it’s carrying on comparative analysis to the view of the domestic educational circles, comment.Chapter five is about the the legislative defect of the accounting crime by taking advantage of duty and the improving suggestions. Through the analysis mentioned above, this chapter propose the centre point of the text, and point out the legislative defect of the accounting crime by taking advantage of duty, put forward the concrete completion suggestion, has offered certain reference for criminal legislation and judicial practice, thus help to attack and prevent the accounting crime by taking advantage of duty effectively, safeguard the development of the market economy of our country, and promote the process of construction governed by law of our country.
论文关键词： 会计职务犯罪；犯罪构成；刑事立法缺陷；完善建议；
Key words（英文摘要）： Accounting crime by taking advantage of duty；Crime constitution；Criminal legislative defect；The improving suggestion；