In order to curb accounting embezzlements,the key idea supported in this paper recommends a revolution from the top and from the bottom.The paper is interested in the managerial policy whose accounting practices serve...In order to curb accounting embezzlements,the key idea supported in this paper recommends a revolution from the top and from the bottom.The paper is interested in the managerial policy whose accounting practices serve as launch pad for embezzlement.To succeed in this,the theory of structuro-managerial embezzlement of public funds is mobilized.The subject is the analysis with a view to present the face of managers-embezzlers of public funds and their accounting mechanisms of embezzlement.The loopholes that these actors-embezzlers exploit are judiciously presented.It is therefore important to explain the determining profiles of public funds embezzlers and the accounting mechanisms used.The positivist approach of accounting thus constitutes a second theoretical backing in support of the first one to answer these questions.In order to oppose the idea of embezzlement without accounting evidence,this article adopts an interpretative and explanatory approach of cases of embezzlement of public funds of which accountancy is the secular lever.展开更多
Compared with the traditional offenses of embezzlement, bribe-taking and so on, the misappropriation of public funds is not a routine charge but a result of the response of criminal law to social transition. The fact ...Compared with the traditional offenses of embezzlement, bribe-taking and so on, the misappropriation of public funds is not a routine charge but a result of the response of criminal law to social transition. The fact that a number of difficulties have arisen in legislative and judicial procedures relating to this offense makes the value of case reference material significant. The Supreme People＇s Court of China attaches great importance to the publication of cases of misappropriation of public funds, which offer guidance and reference for real-life adjudication. Cases publicized in the last decade reflect a judicial emphasis-- they focus on the official nature of the duties performed by the subject, on understanding ＂for individual use＂ from the viewpoint of formal rationality and on a cautious interpretation of the connotations of ＂public funds.＂ Publicizing such cases facilitates reaching the same verdict in similar cases and at the same time acts as a catalyst for the advancement of theory and practice.展开更多
文摘In order to curb accounting embezzlements,the key idea supported in this paper recommends a revolution from the top and from the bottom.The paper is interested in the managerial policy whose accounting practices serve as launch pad for embezzlement.To succeed in this,the theory of structuro-managerial embezzlement of public funds is mobilized.The subject is the analysis with a view to present the face of managers-embezzlers of public funds and their accounting mechanisms of embezzlement.The loopholes that these actors-embezzlers exploit are judiciously presented.It is therefore important to explain the determining profiles of public funds embezzlers and the accounting mechanisms used.The positivist approach of accounting thus constitutes a second theoretical backing in support of the first one to answer these questions.In order to oppose the idea of embezzlement without accounting evidence,this article adopts an interpretative and explanatory approach of cases of embezzlement of public funds of which accountancy is the secular lever.
文摘Compared with the traditional offenses of embezzlement, bribe-taking and so on, the misappropriation of public funds is not a routine charge but a result of the response of criminal law to social transition. The fact that a number of difficulties have arisen in legislative and judicial procedures relating to this offense makes the value of case reference material significant. The Supreme People＇s Court of China attaches great importance to the publication of cases of misappropriation of public funds, which offer guidance and reference for real-life adjudication. Cases publicized in the last decade reflect a judicial emphasis-- they focus on the official nature of the duties performed by the subject, on understanding ＂for individual use＂ from the viewpoint of formal rationality and on a cautious interpretation of the connotations of ＂public funds.＂ Publicizing such cases facilitates reaching the same verdict in similar cases and at the same time acts as a catalyst for the advancement of theory and practice.
