Study On Accounting Crimes

Accounting is to improve the efficiency of the economy as the goal, take money for measuring unit, use special method for the economic activity of the unit systematically accounting and supervision and provide accounting information, and gradually develop prediction, decision-making, control and analysis of an economic management activity, is that the economy is an important part of the management activities. "Accounting" usually has two meanings, one is a highly professional said the accounting profession, second is said the employees of the accounting profession. Accounting is an important link of economic activities, many economic crimes are closely related with accounting.The accounting crime called by paper refers to the criminal law of specifics in medicinal powder see reach, and accounting identity and accountant is closely related to the collection of several charges. That is to say, in the specific context, for the specific research purpose and concludes with accounting as the core of the theory of crime classification. Accounting crime is neither an independent sin, nor a statutory crimes. This is similar to the criminal law of the relevant provisions of the leak sin.Study the accounting for the crime, not alone, but will be a sin around accounting identity and associated accountant summed up and the crime, as kind of crime to research. For accounting crime involves both the theory of criminal law, and involves the state of the accounting profession to relevant regulations and policies, as an interdisciplinary, multi-disciplinary subjects of study on its full in-depth research has important theoretical and practical value. Meanwhile, in view of the economic crime in criminal law field studies comparing, but for one thorough accounting crime research is relatively weak, and study the accounting crime also to have certain novelty. I studied accounting professional knowledge, provide theoretical support of accounting crime.This thesis bases on the concept of accounting crimes and the constituent elements of accounting crimes, combined the experience of Accounting Crimes in judicial practice, explained the history of criminal law, and put forward legislative proposals to improve Criminal Law in China.The thesis divides into four chapters. The first chapter is the overview of Accounting Crime. First, the author analysis and compares the various concept Accounting Crime and presents the definition of Accounting Crime. This chapter analyzes the basic features of accounting crimes. Also defines a classification of Accounting Crime.The second chapter conducts a detailed study of the elements of accounting crime. object of the crime, And put forward author's own point of view of the objects, objective aspect, subject, subjective aspect of Accounting Crime.The third chapter analyzes the research Accounting Crime in judicial process. This chapter analyzes the existing judicial practice. Putting a view of standards of violations of accounting and making definition of Accounting Crime, also discussed the number of Accounting Crime and the problem of joint crime.The forth chapter analyzes the legislation of Accounting Crime and try to perfect the Accounting Crime provision in Criminal Law. Analyzing the shortcomings of Accounting Crime and then making improvement suggestions of Accounting Crime provision and criminal penalties.