论会计违法行为行刑衔接机制

On the Connecting Mechanism of Administrative Punishment and Criminal Punishment in Handling Accounting-related Offenses

当前会计违法行为行刑衔接机制并不顺畅。实体性衔接层面,《会计法》与《刑法》规定的违法行为和犯罪行为不对应、行政责任和刑事罪名体系衔接缺位;程序性衔接层面,程序规范位阶不高、移送机制不健全、知情渠道不顺畅以及监督机制孱弱。会计违法行为行刑衔接机制的构建以“权力制衡”和“法律责任竞合”为理论基础,以“有限的一事不再罚”和“先行后刑”为适用原则。在准确理解“同一违法行为”基础上,应从实体性和程序性两个层面展开机制完善:一方面扩展会计犯罪行为主体范围与对象范围,增设资格刑作为会计犯罪刑罚种类,通过“独立性散在型立法模式”在《会计法》中设置具有独立罪名和法定刑的刑罚规范;另一方面建立案件移送备案审查制度,探索联合执法模式,完善行刑衔接工作信息共享机制以及证据的合理转化与使用机制。

At present,the connecting mechanism of administrative punishment and criminal punishment in handling accounting-related offenses is unsound.Its main problem is the mismatch of the substantive connection and procedural connection,including the behavior and guilt system of"Accounting Law"and the"Criminal Law",low legislative status,unclear boundaries of the connecting mechanism and working mechanism,and imperfect supervision mechanism.The construction of the connecting mechanism should be based on the theory of decentralization theory,liability coincidence theory and the applicable principles of“no one should be twice punished for the same cause”and“administrative punishment takes precedence”.On the basis of accurate understanding of the same illegal act,we should improve the basic law,establish case filing mechanism and information sharing mechanism,explore a joint law enforcement model and establish the relevant guarantee systems.