隐匿、故意销毁依法应当保存的会计资料罪

Crime of Hiding and Deliberately Destroying Accounting Materials That Deserve Preservation

１９９９年刑法修正案第一条规定了一种新罪，即隐匿、故意销毁依法应当保存的会计资料罪。认为刑法修正案第一条是规定新罪的理由有四点：它是在“第一百六十二条后增加一条”，具有规定新罪的独立立法意图；它规定了该罪的犯罪主体；它专门规定了该罪的法定刑；它的规定，是和《中华人民共和国会计法》的规定相适应的。

A new type of crime is enacted in the 1999 Amendment to the Criminal Law, the crime of hiding and deliberately destroying accounting materials that deserve preservation. There are four reasons to regard the enactment as a new type of crime: it is an addition to Clause 162, with the intention of independent legislation; it specifies the subject of the crime; it describes the specifications of the crime and the specifications conform to those in the Accounting Law of the PRC.