發(fā)布時(shí)間：2018-05-03 09:22

  本文選題：職務(wù)犯罪 + 預(yù)防和查處��； 參考：《中央財(cái)經(jīng)大學(xué)學(xué)報(bào)》2008年01期

【摘要】：在我國(guó)社會(huì)轉(zhuǎn)型過(guò)程中,作為當(dāng)前腐敗集中體現(xiàn)的職務(wù)犯罪,雖經(jīng)近年來(lái)的嚴(yán)厲打擊,但仍處告發(fā)態(tài)勢(shì),嚴(yán)重危害著國(guó)家正常的政治經(jīng)濟(jì)管理秩序,已成為阻礙我國(guó)改革開(kāi)發(fā)和建設(shè)中國(guó)社會(huì)主義進(jìn)程的巨大障礙。在我國(guó)現(xiàn)行的職務(wù)犯罪懲防體系中,形成了以紀(jì)委、監(jiān)察部門(mén)和人民檢察院三家為主的專職部門(mén),而作為肩負(fù)經(jīng)濟(jì)監(jiān)督職能的審計(jì)機(jī)關(guān)雖然在預(yù)防和查處職務(wù)犯罪中發(fā)揮了應(yīng)有的作用,但并未取得主體機(jī)構(gòu)的地位。審計(jì)機(jī)關(guān)在預(yù)防和查處職務(wù)犯罪中具有發(fā)現(xiàn)犯罪線索、查實(shí)犯罪事實(shí)以及通過(guò)法定性、經(jīng)常性、強(qiáng)制性審計(jì)監(jiān)督預(yù)防職務(wù)犯罪的功能。在轉(zhuǎn)型期審計(jì)機(jī)關(guān)應(yīng)通過(guò)加強(qiáng)自身建設(shè)、拓展審計(jì)領(lǐng)域、改進(jìn)審計(jì)方法等措施來(lái)充分發(fā)揮其在預(yù)防和查處職務(wù)犯罪中的職能作用。
[Abstract]:In the process of social transformation in our country, the official crime, which is the embodiment of current corruption, has been severely cracked down in recent years, but it still deals with the situation of information, which seriously endangers the normal political and economic management order of the country. Has become an obstacle to the reform, development and construction of China's socialist process. In the current system of punishing and preventing job-related crimes in China, three specialized departments, namely, the discipline Inspection Commission, the supervisory department and the people's procuratorate, have been formed. The audit institution, which shoulders the function of economic supervision, has played its due role in the prevention and investigation of job-related crimes, but it has not achieved the status of the main body. The audit institutions have the functions of finding out the clues of crime, confirming the facts of crime and preventing duty crimes through legal, regular and compulsory audit in the prevention and punishment of job-related crimes. In the transition period, audit institutions should give full play to their functions in the prevention and investigation of job-related crimes by strengthening their own construction, expanding audit fields and improving auditing methods.
【作者單位】： 江西財(cái)經(jīng)大學(xué)當(dāng)代財(cái)經(jīng)雜志社
【基金】：江西省社科規(guī)劃項(xiàng)目(05yj14)
【分類(lèi)號(hào)】：F239.22

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本文編號(hào)：1837935