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会计刑事法律责任问题思考
引用本文:杜静然.会计刑事法律责任问题思考[J].内蒙古财经学院学报(综合版),2008(2):74-76.
作者姓名:杜静然
作者单位:内蒙古财经学院会计与财务管理学院 内蒙古呼和浩特
摘    要:会计刑事责任是最具威慑力的制裁形式,能够起到强大的震慑作用,但目前我国会计信息失真已经达到"公害"的地步,可见会计刑事责任存有不足。笔者运用法律基本原理分析问题,指出会计刑事法律责任不符合罪刑相适应原则、在认定上缺乏具体的技术标准,并提出完善会计刑事法律责任的建议。

关 键 词:会计刑事责任  罪刑相适应  技术标准  法务会计

Thoughts on the Criminal Statutory Provision of Accounting
Du Jingran.Thoughts on the Criminal Statutory Provision of Accounting[J].Journal of Inner Mongolia Finance and Economics College,2008(2):74-76.
Authors:Du Jingran
Institution:Du Jingran(Inner Mongolia Finance and Economics College,Inner Mongolia,Hohhot,010051)
Abstract:The criminal statutory provision of accounting is most enforced sanction form.It is of powerful enforcing effect.However,accounting information distortion has come to a "nuisance" level and there exist deficiencies in accounting criminal statutory provision.The author analyzes it with basic law principles,points out that it is not in accordance with the principal of suiting punishment to crime.It lacks specific technology standard in confirmation.Based on the analysis,the author puts forward suggestions on how to perfect the criminal statutory provision of accounting.
Keywords:the criminal statutory provision of accounting principal of suiting punishment to crime technology standard forensic accounting
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