A Study On The Crime Of Offering Illusive Proving Documents

CPA's crime of offering illusive proving documents is one of the most serious problems faced by our society today. These rampant crimes not merely bring enormous losses to investors but also upset the normal market economy order. So, it will be a valuable thing to carry on systematic research of the crime and to look for ways of precaution at the same time. And the aim of this paper is to carry out this task. In structure, the paper is divided into five major parts. The first Part Summary of CPA's Crime of Offering Illusive Proving Documents In this part, the paper first discusses the features and causes of CPA's crime of offering illusive proving documents. At present, the crime mainly has such characteristics as follows: First, the crime is so severe that it allows of no optimist; Second, the crime usually appears in the form of clique's crime; Third, the crime motive is varied; Fourth, the crime consequence is very serious, usually not only endangering extensively but also involving huge losses. The increasing of the crime in our society is due to all kinds of reasons. But no matter because of which kind of reasons, the crime has already seriously jeopardized to the healthy development of our country's CPA trade and the normal market economy order. Therefore, it has turned into a very urgent and particularly meaningful thing to control the increasing of the crime, which not merely can help to guarantee the sound development of the CPA trade, but also can help to protect investors' interests and to promote the healthy and safe development of our country's market economy. And at the same time, the paper carries on a comparative analysis about the legislation of our country and some western countries. Through the analysis, I found that the criminal responsibility of this crime is basically unanimous between our country and western countries. They all recognize that the crime must include two basic compositions: In the objective respect, the CPA must implement the illegal activities, namely providing false or unreal identification or report; In the subjective respect, the CPA must commit the crime on purpose, that is to say the CPA clearly know the nature of his behavior. Only after these two important compositions are possessed, the crime can be established. In addition, both in western countries and China, the criminal responsibilities of the crime are basically the same. However, there is also important difference. In China, the crime can be committed both by the CPA individual and the accounting firm, but in the western countries the crime can only be committed by the CPA individual. There is no regulation about the unit's crime. The second part The Concept and Compositions of CPA's Crime of Offering Illusive Proving Documents CPA's crime of offering illusive proving documents refers to CPA's serious and intentional behavior of offering illusive proving documents when they are undertaking the businesses of checking the capitals, auditing etc. In the subject respect, no matter the accounting firm or the CPA individual both can commit the crime, but people without CPA credentials can't commit the crime alone. In practice, the unit crime and the individual crime are easy to be confused, so we must careful enough. In the subjective respect, the crime must be committed on purpose, namely the CPA must clearly know the relevant documents that he offers have false content. In the object respect, the crime not merely infringes the socialist market economy order protected by the criminal law of our country, but also infringes the public management order of our country and the legal property rights and interests. In the objective respect, the crime appears as a serious behavior of offering illusive proving documents. It includes two important compositions. First, there must be the behavior of offering illusive proving documents. Second, the behavior must be serious enough. The third part The Assertion of CPA's Crime of Offering Illusive Proving Documents In this part, the paper first discusses the definition of crime of non-crime. "Serious nature"is one of the important conditions to construct the crime, but in the academic sphere there is no agreement on what constitutes "serious nature". I think we should regard "social harmfulness"as the plot of weighing. When a behavior's social harmfulness is enormous, we should regard it as a crime, on theother hand, when a behavior's social harmfulness is less, it is unsuitable to regard it as a crime. So, when we declare a crime, the economic and personal damages should be looked upon as the most important standard, other factors only play a auxiliary role. Secondly, on the basis of the former analysis, the paper also analyzes some concrete problems about the assertion of the crime. And most important of all, the paper especially distinguishes the crime and other relevant crimes, such as the crime of providing false financial accounting report and the crime of forging seal, etc. The fourth part Discussion on Knotty Problems about CPA's Crime of Offering Illusive Proving Documents In practice, we should grasp the following points: First, we should define the illusive proving documents correctly. It is required by the law that the documents offered by the CPA not only should contain unreal content, but also should have enough influence to cause misleading to the third party. Second, we should correctly distinguish the accomplished and abortive state of the crime. The crime belongs to the behavior crime, not the result crime. Therefore, the standard that we used to judge the accomplished and abortive state of this crime is to see whether the action of offering illusive documents has been completed, not to see whether the result has happened. As long as the behavior has already been finished, the crime is accomplished, no matter the endangering result has happened or not. Third, we should handle the problem of asking for or receiving property properly. The criminal law of our country stipulated that those CPAs with the action of asking for or receiving property when commit the crime should be punished more sever. In practice, in order to use this stipulation correctly, we should understand first that its prerequisite is that the actor has committed the crime. Second is that the behavior of asking for or receiving others' property illegally must be clearly related with the behavior of offering illusive documents. Most important of all, we should properly deal with its relationship with the bribery crime. Fourth, we should handle the unit's crime problem appropriately.