财经违规行为几个重要概念辨析与应用(国外英语资料).docVIP

财经违规行为几个重要概念辨析与应用(国外英文资料) Analysis and application of several important concepts of financial irregularities Chai Yiqing (Lanzhou Office of Audit Office) [time: 06 December 2012] [source:] [size: large, medium and small] In the social economic activities and audit practice, especially in the financial illegal behavior qualitative and punishment, often encounter some of the basic concepts, meaning close to distinguish between bad and confusing, such as crowding and misappropriation, embezzlement and corruption, retention and interception, taking and cheating, reported and concealed, false and false column, deviation not only use the vocabulary of human concepts, reading people will also have to understand and even misunderstanding misunderstanding, need to define and regulate the use of. The following important concepts, which are easy to be confused, are preliminarily discriminated from the perspectives of vocabulary, Jurisprudence (constitutive elements of crime: subject, subjective, object, objective) and practical operation so as to be used accurately. First, crowding and misappropriation The meaning of crowding out is that it is forced to be squeezed and occupied, and has the meaning of excluding the original obligee to obtain property right (including ownership and other derivative rights, such as the right to use, the right to gain, etc.). Appropriation is scheduled for some money to move to another, is to change the funds or other resources for use behavior. The main body can be the person who manages the use of property or other people, while the misappropriation is generally used by property management users, such as public property and management users of financial funds. In the process of the management and allocation of financial funds, the act of crowding out refers to the act of forcibly entering or planning or occupying the prescribed funds by means of unplanned or unplanned projects. The implicit crowding (by resort to deceit, false impersonator and