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当前基层违法违纪经济案件有以下几种表现形式:一是单位负责人超越规定,以编造的理由用假票据、白纸条让下属签字证明、自己直接批报后交会计入账,实施贪污、侵占.二是单位负责人与财会人员相勾结,合伙贪污、侵占后共同分赃,特别是当财会人员掌握了负责人的作案把柄之后,其合伙作案便不肯罢手,直至案发.三是财会人员在失去监督或监督不到位的情况下单独作案.他们有的利用审批人记忆上的模糊或误差,用不该报销的蒙混报批后实施贪污、侵占,有的则干脆玩弄会计业务手法:跨年度制记账凭证,布下
At present, there are the following kinds of manifestations of law-breaking and economic crimes at the grassroots level: First, the responsible person of a unit surpasses the stipulations and justifies the use of fake bills and white notes to prove the subordinates’ sign-offs; The second is the unit responsible person in collusion with the accounting staff, joint corruption, embezzlement after the common share of spoils, especially when the accounting staff have mastered the person in charge of committing the crime, the partnership will refuse to give up until the crime. In the absence of oversight or supervision is not in place of committing the crime alone.They use some of the approver’s memory of the fuzzy or error, with the reimbursement should not be submitted after the implementation of corruption, embezzlement, while others are simply playing with accounting practices: cross-year system Accounting voucher, cloth