会计人员职务犯罪的形成因素及预防措施.doc

会计人员职务犯罪的形成因素及预防措施 学生：XX 指导教师：XX 内容摘要：社会经济飞速发展的今天，各行各业迎来了一个发展的春天。随着人民生活水平的提升，人们对人生价值的追求也发生了翻天覆地的变化。会计行业在国民经济中占有一个十分重要的地位，不健康的会计行业对经济的发展带来的是极大地阻碍。会计行业掌管财务的性质，导致会计职业是接触单位资金的一个岗位，面对经自己手的巨额的单位资金流转，让众多的会计人员把持不住自己的内心，从而走向了犯罪道路。会计人员职务犯罪的现象愈演愈烈，会计人员为谋取私利，采用各种违法手段，侵害国家、集体和企业的利益，在满足自身的经济需求后，对社会经济秩序造成了极大地影响。通过对预防会计人员职务犯罪的措施，也能够为我们预防其他职务犯罪，促进社会主义市场经济的稳定发展起到一定作用。本文通过对会计人员职务犯罪的形成因素来入手进行分析和研究，结合所学的专业知识，提出了一些建议，旨在引导社会更好的预防会计人员职务犯罪，促进我国的经济建设健康发展。 关键词：会计 职务犯罪 分析 措施 The formation factor and preventive measuies of accounting -personnel duty crime Abstract: The rapid development of social economy today, all walks of life ushered in a development of spring. With the improvement of peoples living standards, the pursuit of life value has also changed dramatically. The accounting profession occupies a very important position in the national economy, the unhealthy accounting profession brings to the economic development greatly hindered.The face of the huge amount of money through the transfer of units, so that many accounting staff can not control their own hearts, so as to the crime path.Accounting personnel duty crime phenomenon intensified, accounting personnel for personal gain, the use of various illegal means, against the interests of the state, the collective and the enterprise, to meet the needs of their own economic, on the social economic order caused greatly influenced. Through the measures to prevent the duty crime of accounting personnel, it can also prevent other duty crimes, and promote the stable development of the socialist market economy to play a role. Based on accounting personnel duty crime formation factors of analysis and research, combined with the professional knowledge, put forward some suggestions, so as to guide the society better prevention of accounting personnel duty crime, and promoting the healthy development of Chinas economic construction. Keywords: accounting duty crime analyze meas