从犯罪心理学角度探析会计职务犯罪

From a psychological view to analyze the accountant crime by taking advantage of duty

本文基于近年会计职务犯罪高发的背景,简要阐述了会计职务犯罪的概念及其特征。然后应用心理学的多元性犯罪原因论分析了会计职务犯罪产生的外在和内在因素。最后,从经济学角度,对预防会计职务犯罪,提出了宏观和微观两方面的预防措施。

Based on the recent high percentage of the accountant crime by taking advantage of duty,the article outlines it＇s concept and features firstly/ Then the paper tries to analyze the external and internal factors which lead to accounting crime in term of the theory of Diversity Psychology Crime.Finally,from the perspective of economics,the article puts forward suggestions of how to prevent of acconting crimes both in macro and micro aspects.