论会计职业犯罪的连带性

On Relationship Between the Crimes Committed by Accountants and the Unit's Leaders

会计人员的职业犯罪 ,与单位领导的经济犯罪具有连带性 ,形成的原因有 :会计工作的特殊职能、经理的权力需要会计、会计人员的依附性、利益共同体。会计职业犯罪的连带性 。

There is joint liability between professional crime of accountant and economic crime of the work unit superintendent. Four things account for the occurrence. Particular function of accountancy, superintendent's power needs accounting, dependency of accountant, profit community. The joint liability of accountancy puts forward a new plan for preventing and cracking down on economic crime.