Discussion Based On The Accounting Perspective Of Stateowned Enterprises Executives Occupation Type Crimes Issue

Since the founding of New China, China’s national economy has made considerable progress and development. During this period, state-owned enterprises are playing a core and pillar role in the national economy modernization. From the first stage of history since 1949, the state-owned enterprises have been promoting Chinese socialist construction and reform largely. They have made tremendous contributions for China’s economic development.State-owned enterprises have made remarkable achievements, which is not be ignored. However, reform and opening up emphasis on access to economic benefits, the state-owned enterprises are demanding more pursuit of greater economic efficiency, while ignoring management practices and power constraints. There have been many drawbacks in enterprise management. In many drawbacks, the most typical type of duty crime is embezzlement of state-owned enterprise executives. Besides, The original problem is more serious. Especially since the 1990 s, the 14 th Party Congress convened, which deepening the reform and opening up. Then the corporate executive positional crimes happen frequently, which has been gaining widespread attention of national regulatory authorities and the community people.In 2015, our central government made it clear that our nation will increase patrol efforts in state-owned enterprises to comprehensive coverage of central enterprises, continue to maintain a high pressure situation, and resolutely curb the spread of corruption momentum. Then we will pay more attention to disciplinary review. Seriously investigate the occurrence of important positions in the leading organs and leading cadres of corruption cases, such as intervene construction, land, misappropriation of state assets, buying and selling. State-owned enterprises have been paying extra attention.According to company executives in recent years, China’s crimes of typical cases and related crimes committed by executives statistics, the largest number of occupation type duty crime in executives are bribery, corruption, embezzlement and other occupy. The occupation type duty crime in executives has become a malignant tumor in the economic and social development, which greatly shake people’s confidence and hinder social and economic development.So we must define the concept and classification of occupation type duty crime in executives. Being Familiar with its situation and crime characteristics, finding the reasons from accounting points of view, analyzing its accounting practices and finally proposing effective preventive measures are increasingly important.This article has important significance. It can effectively prevent the loss of state executive corruption and state-owned assets. In addition, the contents of this paper will help to improve the development of forensic accounting theory.This paper is divided into four sections. The first part is introduction, which introduces the background and significance of the article and reviews the relevant literature, explains the basic ideas and research methods. The second part is outline of occupation type duty crime in executives and elaborates its concept, classification, status and characteristics. The third part is the reasons for occupation type duty crime in executives. It analyzes the causes from the "fraud triangle" theory and internal control, which is an important content of this paper. Finally the fifth part is countermeasures of occupation type duty crime in executives. It can effectively prevent it from happening.Effective governance on occupation type crimes committed of state-owned enterprise executives is essential. It is conducive to effective consolidation of the party’s leadership to maintain stability of the state. It can help to prevent the loss of state assets, protect the healthy development of the national economy. It can help to improve the social atmosphere, maintain social harmony. It can help to improve efficiency in handling cases related to the unit to provide effective prevention recommendations; Lastly, it can promote the development of forensic accounting theory and practice.