论会计集中核算模式下财务人员犯罪案件的司法会计鉴定及对策  

Discussion on the Account Verification and Countermeasures for Crime Cases of Financial Staff in the Mode of Centralized Accounting

作　　者：吴李宁 庞立英 

机构地区：[1]广西桂林市人民检察院,广西桂林541001 [2]广西宁明县人民检察院,广西宁明532500

出　　处：《企业科技与发展（下半月）》2010年第12期149-150,153,共3页

摘　　要：会计集中核算制度是会计委派制实践中最主要的一种模式,是具有自身特点的一种制度。实行会计集中核算是为了进一步规范会计行为,提高会计信息质量和工作效率,是服务与监督融为一体的新型管理模式,是我国会计管理体制的重大改革与创新。但在近几年的司法实践中发现,这种集中核算报账制模式下出现了"小人物、大贪污"的经济犯罪案件,文章就此类案件现象、司法会计鉴定、预防对策等提出见解。Centralized accounting is the main mode in accountant accreditation system practice and a system of its own characteristic.The practice of centralized accounting is to regulate accountants and improve the quality of accounting information and efficiency.It is a new kind of management mode which combines service and surveillance and it is a major reform and innovation in accounting management system in China.However,in the judicial practice in recent years,＂small character committing major corruption crime＂appeared in centralized accounting mode.The article proposes some opinions on these kinds of crimes,account verification and countermeasures.

关 键 词：会计集中核算制 财务人员犯罪 司法会计鉴定 对策 

分 类 号：D926[政治法律—法学]