The Crime Of Providing False Documents

Currently, we lack the study on the criminal responsibility of the crime of providing false documents, while with the development of economic, the CPA's auditing increasingly broad areas and service areas, so the more likely related to criminal responsibility. This article analyze and research the constitutes and criminal responsibility of the crime of providing false documents and the relationship and distinction with other criminal using literature and comparative analysis. Also putting forward some comments and amendments on part of the relevant legal provisions and judicial interpretations.This article analyze the constitutes combing with the nature of the practice of CPA. Accouting firms of different organizational forms are the main body of the criminal and can constitute crime unit. Only Under certain conditions, the body can be CPA. In the subjective,the subjective state of mind is discussed. In the object, the argument of the CPA to provide false documents related to the main object of the crime of market management order and secondary object of the state and other legitimate property rights and interests of the public. In objective terms, the judicial practice of some difficult issues were discussed and put forward our own Standards,Putting forword that false documents to determine the criteria for documentation of financial and accounting reports identified fictional and the actual amount of the difference between the amount of the absolute value of more than recommended by the institute of CPA based on a variety of industry reference standard to calculate the level of importance, Making a "serious" situation is the main proof of identification recognized by the amount of financial accounting and reporting fictitious absolute difference between the actual amount of more than recommended by the Institute of CPA based on a variety of industry reference standard to calculate the level of importance twice and fiction amount represents the actual amount of more than 30 percent.This paper argues that the crime of providing false documents and false documents issued by a major crime the main difference lies in the identification of intentional and negligent. and putting forword the intentional and negligent way to judge. Meanwhile, crime and violations of the disclosure, disclosure of important information is not crime, perjury and non-state actors taking bribes in the main, subjective, and objective aspects of the object were compared, and pointed out differences.This paper discuss the criminal responsibility of the crime of providing false documents, and put forword that the accounting firm partnership of providing false documents is crime unit the same as accounting firm with limited. Meanwhile, in the level of crimes committed by units under the big, and there are certain common criminal between the partners. Thus, the general partner and a special general partnership accounting firm all the partners and the limited partnership the general partner of accounting firm by a common criminal process and, based on the extent of their participation in the case and the role of crime to determined directly in charge and other directly responsible personnel. At the same time, the accounting firm of assistants should be the crime of providing false documents bear the corresponding liability.In this paper, to prevent the implementation of the CPA to provide false documents made crime measures are:Firstly, revise and improve relevant legislation; proposed to amend the "CPA Law" to establish "auditing standards" status, defined in the practice of certified public accountants difficult problems that standard; and propose that "CPA Law" Article 39 "intentionally issuing false audit reports, verification reports" to "intentional and the real issue does not match the financial accounting report of the audit report, verification report and other forensic report"; and "Criminal Law" Article 229 of the part of the proposed changes provided that there is no need in "criminal law" in Article 229 states that "verification" this is a duty recommended deleting "verification" word. Considering that to bear the "accounting" responsibility "intermediary organization personnel" and "unit" shall not clear, suggesting that legislators be explained or delete Article 229 of criminal law about "Accounting" functions. Secondly, revising and improving the judicial interpretation and propose to amend the 81 and 82 of "prosecution criteria (b)", Proposing that "the amount of false documents fabricated" to "false identification document file fictitious amount". For CPA, the proposed "serious" case (c) "false documents and fictitious accounts for the amount of one million yuan more than 30 percent of the actual amount" to "document the amount of fictitious identification documents and the actual amount exceeds the absolute value of the difference between the CPA based on the importance of the industry reference standard to determine the level of twice the amount of fictitious accounts and more than 30 percent of the actual amount." Thirdly, it is recommended not to set up a "prohibited from engaging in the same occupation," the qualifications punishment.