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会计信息失真是指会计核算的依据不真实或反映的财务状况和经营成果虚假,不符合实际情况。会计信息失真,造成国有资产流失,国家税收减少,影响国家宏观调控,扰乱社会经济秩序,削弱会计的经济管理作用,阻碍经济发展,危害非常严重。根据检察院查办和预防贪污贿赂等经济犯罪的调查发现,会计信息失真与职务犯罪联系密切,从会计信息失真入手对查办和预防职务犯罪意义重大。一、会计信息失真的主要表现形式1.企业虚开发票报账。企业虚开发票报账是最主要的贪污形式。如某企业经理,虚开购物发票,在本单位财务报销,将公款归为私有,构成贪污罪。
Accounting information distortion refers to the accounting basis is not true or reflects the financial status and operating results false, does not conform to the actual situation. Accounting information is distorted, resulting in the loss of state-owned assets and the reduction of state taxes, affecting the state’s macroeconomic regulation and control, disrupting the social and economic order, weakening the economic and management functions of accounting, and hindering economic development. The harm is very serious. According to a survey conducted by the procuratorate to investigate and prevent such crimes as corruption and bribery, it has been found that the distortion of accounting information is closely linked to job-related crimes. Starting from the distortion of accounting information, it is of great significance to investigate and prevent job-related crimes. First, the main form of accounting information distortion 1. Fraudulent business invoices. Fraudulent business invoicing is the most important form of corruption. Such as a business manager, fake shopping invoices, financial reimbursements in this unit, the public funds classified as private, constitute a crime of corruption.