利用发票进行贪污犯罪的形式、特点、原因及对策分析  

On the Form,Characteristics,Causes and Countermeasures of the Crime of Embezzlement by Invoice

作　　者：张涛 仲洋 

机构地区：[1]北京市延庆区人民检察院反贪污贿赂局,北京102100

出　　处：《北京工业职业技术学院学报》2016年第2期107-110,共4页Journal of Beijing Polytechnic College

摘　　要：发票是在购销商品、提供或者接受服务以及从事其他经营活动中,开具、收取的收付款凭证。职务犯罪侦查实践中,犯罪主体利用发票进行贪污犯罪的现象不断增多。针对这一现状,分析此类犯罪的特点及规律十分必要。采用"提出问题—分析问题—解决问题"的论述方法,重点分析职务犯罪主体利用发票进行贪污犯罪的原因,并提出相应的解决对策,以期对侦查和预防职务犯罪者利用发票进行贪污犯罪有所裨益。The invoice is the payment voucher in the purchase or sale of goods,provision or acceptance of services and in other business activities. During the duty crime investigation practice,the subject of crime by invoice corruption crime phenomenon increased. In view of this situation,it is necessary to analyze the characteristics and rules of this kind of crime. Using ＂ put forward the question,analyzing the problem,and to solve the problem＂ discussed method,focuses on the analysis of the subjects of duty crimes by invoice crime of corruption,and puts forward corresponding countermeasures,in order to be beneficial to the investigation and prevention of job- related crimes in the invoice of corruption crime.

关 键 词：贪污 发票 解决对策 

分 类 号：F810.42[经济管理—财政学]