| 论隐匿、故意销毁会计凭证、会计账簿、财务会计报告罪 |
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| 引用本文： | 竹怀军,邢冰.论隐匿、故意销毁会计凭证、会计账簿、财务会计报告罪[J].韶关学院学报,2006,27(5):71-74. |
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| 作者姓名： | 竹怀军 邢冰 |
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| 作者单位： | 1. 韶关学院,法律学系,广东,韶关,512005
2. 广东司法警官职业学院,基础法律部,广东,广州,510520 |
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| 摘 要： | 隐匿、故意销毁会计凭证、会计账簿、财务会计报告罪是我国《刑法修正案》新增加的罪名。本罪的确定适应了《中华人民共和国会计法》刑惩隐匿、故意销毁会计凭证、会计账簿、财务会计报告行为规定的需要。本罪的犯罪构成特征和认定对刑法理论及司法实践具有重要的意义。
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| 关 键 词： | 会计 犯罪 立法 适用 |
| 文章编号： | 1007-5348(2006)05-0071-04 |
| 收稿时间： | 11 10 2005 12:00AM |
| 修稿时间： | 2005年11月10 |
On Crime Of Hiding and Deliberately Destroying Accounting Credence,Accounting Bookkeeping, Accounting Information |
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| ZHU Huai-jun,XING Bing.On Crime Of Hiding and Deliberately Destroying Accounting Credence,Accounting Bookkeeping, Accounting Information[J].Journal of Shaoguan University(Social Science Edition),2006,27(5):71-74. |
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| Authors: | ZHU Huai-jun XING Bing |
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| Institution: | 1. Depatment of Law, Shaoguan Univerisity, Shaoguan 512005; 2. Department of Law, Guangdong Judicial Police Vocational College, Guangzhou 510520, Guangdong, China |
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| Abstract: | Crime Of Hiding and Deliberately Destroying Accounting Credence, Accounting Bookkeeping, Accounting Information is a new type of crime enacted in the Amendment to the Criminal Law. It describes the specifications of the crime and the specifications conform to those in the Accounting Law of the PRC. Character of and cognizance on crime of hiding and deliberately destroying accounting credence, accounting bookkeeping, accounting information has important meanings in theory and juridical practice. |
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| Keywords: | accounting crime legislation appliance |
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