财经违规行为几个重要概念辨析与应用(国外英文资料).docVIP

财经违规行为几个重要概念辨析与应用 Several important concepts of financial and financial irregularities are analyzed and applied Chai yiqing (office of the national audit office) [time: December 06, 2012] [source:] In social economic activities, and audit practice, especially in the penalty for violation behavior qualitative description and processing of finance and economics, often encounter some bad meaning close, distinguish and confusing basic concepts, such as the use and misuse, embezzlement and corruption, retention and intercept, arbitrage and defraud, sign up and conceal, misrepresent and virtual columns, etc., not only the concept of people using vocabulary, reading, people also can produce the deviation of understanding or even misunderstanding twist, requires precise definition and specification. The following is an important concept in confusing from vocabulary, DE jure (crime constitutive requirements: subject, subjective, object, objective) do preliminary analysis and practical point of view, in order to correctly use. One, crowding and appropriating Crowding out semantic is forced into and occupy, with out the original holder to obtain property rights (including ownership and other derived rights, such as, remuneration, etc.) of the right to the use of the means. Appropriation is the act of shifting money or other resources originally intended to be used for something else. The crowd may be the person who manages the property, or the other; And appropriation is commonly used for property management, such as public property and financial capital management. In financial capital management and distribution in use process, use more in unplanned or planning project is forced into a plan or planning, take up the existing funds for the designated USES. Have hidden away (by fraud, misrepresentation or transfer the plan or program funds to other project by its footprint behavior) and dominant crowding (clear affairs within project funding plan or planning) of two types, domi