摘要
职务犯罪可以定义为一种特殊的商品。运用经济学分析工具,通过对职务犯罪主体个人行为选择的成本收益分析,解释职务犯罪的动因,并对如何进一步防范职务犯罪问题提出个人的一些见解。
Criminal acts of abusing authority can be defined as a special kind of 'commodity'. This paper explores the reasons for the criminal acts of abusing authority through the analysis of the cost-profit and the motivation of offenders for such offence , and then the author advances some proposals for the prevention of such crimes from the point - of - view of audit.
出处
《审计与经济研究》
北大核心
2003年第6期55-57,共3页
Journal of Audit & Economics