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| 论隐匿、销毁会计资料罪 | |
| 引用本文： | 罗朝辉.论隐匿、销毁会计资料罪[J].湖南农业大学学报(自然科学版),2002(1). |
| 作者姓名： | 罗朝辉 |
| 作者单位： | 湖南公安高等专科学校法律系 湖南长沙410001 |
| 摘 要： | 《中华人民共和国刑法修正案》第 1条增加了隐匿、销毁会计资料罪 ,该罪的犯罪客体为国家统一的会计核算制度 ,犯罪对象为依法应保存的会计凭证、会计账簿、财务会计报告。隐匿、销毁会计资料罪与妨害清算罪、偷税罪、提供虚假财会报告罪存在区别 ,行为人为了掩盖偷税、贪污、妨害清算、骗取出口退税犯罪而隐匿、销毁会计资料的应数罪并罚 |
| 关 键 词： | 隐匿、销毁会计资料罪 会计核算 犯罪对象 数罪并罚 |
On Crime of Hiding and Destroying Accounting References |
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| LUO Zhao,hui.On Crime of Hiding and Destroying Accounting References[J].Journal of Hunan Agricultural University,2002(1). | |
| Authors: | LUO Zhao hui |
| Abstract: | Crime of hiding and destroying accounting references is added to the Amendment of PRC''s Criminal Code as in the first section. Its subject refers to the national standard system of accounting examination, and includes the accounting certificates, accounti |
| Keywords: | crime of hiding and destroying accounting references accounting examination subject of crime punishment with several crimes |
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