Study On Accounting Crime

Accounting crime is a type of more outstanding crime in the economic crime currently, its more comprehensive, in-depth study is very important. Through comparative research methods, the analysis of the value of research methods, and theory with practice research methodologies, from the concept of accounting crime, the constitution characteristic of accounting crime, the identification of accounting crime and so on, the quite comprehensive discussion is carried on to accounting crime, and the proposal and the perfect measure is put forward to the next criminal law in accounting crime. Accounting crime means accounting and relevant personnel, while they engaged in a process of accounting, infringe the provisions of accounting law and relevant laws, infringe the accounting order of the country and other economic orders, of a serious nature or the consequence is serious, the behavior that should be punished by criminal law. The characteristic of the accounting crime is: subject of crime specific, criminal offence particular, the danger result severity. The object that the accounting crime infringes is accounting order and other economic orders, its objective behavior generally practices fraud for the accounting, accounting fraud, namely accounting swindle, the subject of crime is the generalized accounting personnel, I.e. accounting, cashier, certified accounting and relevant personnel, and the subjective fault is usually on purpose. Put forward distinguishing standard of crime and non-crime for accounting crime, analyze the form of complicity in accounting crime and how to judge, and describe a crime and several offences in accounting crime. In the end from the point of view of the Council of the Criminal Law, analyze what the criminal law of our country stipulated to the accounting crime is not perfect in term of legislating, put forward perfect reason and concrete perfect suggestion, summarize study on the accounting crime finally, put forward the place of further research to need.