非法集资相关数额的算式研究——以浙江苍南检察院办理的民间标会案件为例  

The Formula Research for the Amount of Illegal Fund-related——Nongovernmental biaohui cases as examples from Zhejiang Cangnan Procuratorate

作　　者：章宣静 

机构地区：[1]浙江省苍南县人民检察院,浙江苍南325800

出　　处：《河北法学》2013年第11期177-187,共11页Hebei Law Science

摘　　要：非法集资严重扰乱了国家金融秩序,极易造成群体性事件。以司法会计学为视角,在研究民间标会现金流量规律的基础上,归纳推导出民间标会方式下集资数额、债权债务数额和集资获利额的计算公式,以期为司法机关审查、确认标会方式的非法集资数额、债权债务数额、追缴非法获利额和政府部门快速清理、处置债权债务等相关事项提供简捷的计算公式,来降低司法行政运行成本,提高工作效率。Illegal fund-raising seriously disrupted the country ＂s financial order, which can easily cause mass incidents. Accounting for the judicial perspective in the sludy of civil law standard will be Cash Flows based on the nongovernmental ＂biaohui＂ will be deduced summarized manner the amount of funding, the amount of debt and debt raising earnings per formula in order for the judicial review and confirmation will mark the way the amount of illegal fund-raising, the amount of credit and debt, and recover the amount of illegal profits and government departments quick cleanup and disposal of debts and other related matters provides a simple formula in an attempt to reduce the judicial and administrative operating costs, improve work efficiency.

关 键 词：非法集资 民间标会 现金流量 集资数额 债权债务 计算公式 

分 类 号：D924.33[政治法律—刑法学]