The Research Of The Accounting Crime By Taking Advantage Of Duty

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 have 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.