作　　者： ; ;

机构地区： 韶关学院法学院

出　　处： 《韶关学院学报》 2006年第5期71-74,共4页

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。 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.

关 键 词： 会计 犯罪 立法 适用

领　　域： [政治法律] [政治法律]