看过会计犯罪:如何安放我们的心

发布时间：2018-04-04 08:12

本文选题：会计犯罪　切入点：单位制度　出处：《财务与会计》2005年05期

【摘要】：正不久前,北航幼儿因会计周某因侵吞单位公款12万余元,构成贪污罪,被海淀法院一审判处有期徒刑10年6个月。就此,"中国会计视野网站"进行了一项小调查,该调查的阶段性结果是.认为法院的量刑"重"的占76%;认为"制度不完善有错,量刑应考虑予以减轻"的占33%;认为应该追究单位的制度漏洞之错的占73%。看来,相当数量的人们认为法院时本案的量刑有些重,同时,单位制度不完善问题开始进入人们的思考范围。单位制度问题属会计职业犯罪的外因,这里暂且不谈。那么,本案的量刑真是重吗?看过类似的会计犯罪案例,我们的心又该如何摆放?
[Abstract]:Not long ago, because of accounting Zhou Zhou embezzled more than 120000 yuan of public funds, constitute the crime of corruption, Haidian court sentenced to 10 years and 6 months imprisonment.In this regard, the Chinese Accounting Vision website conducted a small survey, the results of the survey phase is.The proportion who thinks that the sentencing of the court is "heavy" is 76%; the proportion who thinks that "the system is not perfect and wrong, the sentencing should be considered to be mitigated" is 33%; the proportion of those who think that the system loopholes of the unit should be investigated is 73%.It seems that a considerable number of people think that the sentencing of this case is a little heavy, and at the same time, the problem of imperfect unit system begins to enter the scope of people's thinking.Unit system problem is the external cause of accounting professional crime, here not to talk about.So, is the sentence really heavy in this case?Having seen similar cases of accounting crimes, how should we put our hearts?
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【分类号】：D917

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