First, the qualitative and quantitative accounting corruption
Accounting corruption refers to the behavior that accountants take advantage of their positions to illegally take the property of the unit for themselves or seek benefits for others. When judging whether it constitutes a crime of corruption, besides the amount involved, it is also necessary to comprehensively consider the subjective intention of the actor, the means of behavior, the severity of the circumstances and other factors.
Second, the influencing factors of the amount of imprisonment
1. regional differences: factors such as the level of economic development and social security in different regions may lead to differences in the amount of imprisonment.
2. Judicial interpretation and judicial practice: the Supreme People's Court, the Supreme People's Procuratorate and other judicial organs will interpret and adjust the amount of corruption according to the actual situation to meet the needs of social development.
3. Plot involved: the specific plot of corruption, such as whether it has been corrupted many times, whether it involves national key projects, etc. It will also have an impact on the judgment of the amount of fixed-term imprisonment.
Third, the criminal responsibility of accounting corruption.
Once accounting corruption constitutes a crime, the perpetrator will bear the corresponding criminal responsibility. According to the relevant provisions of the Criminal Law of People's Republic of China (PRC), the penalties for the crime of corruption include fixed-term imprisonment, life imprisonment and death penalty. The specific time limit and the fine amount will be calculated according to the amount involved, the seriousness of the circumstances and other factors.
Fourth, measures to prevent accounting corruption
In order to effectively prevent accounting corruption, the unit should establish and improve the internal control system and supervision mechanism, strengthen the professional ethics education and business training for accounting personnel, and improve their legal awareness and risk awareness. At the same time, strengthen external audit and supervision, and timely handle and correct the corruption problems found.
To sum up:
When the amount of accounting corruption reaches a certain level, it may constitute a crime, and the specific amount of imprisonment will be affected by many factors such as regional differences, judicial interpretation and practice, and the circumstances involved. In order to prevent accounting corruption, units should strengthen internal control and external supervision, and improve the legal awareness and risk awareness of accounting personnel.
Legal basis:
Criminal law of the people's Republic of China
Article 382 states:
State functionaries who take advantage of their positions to embezzle, steal, cheat or illegally occupy public property by other means are guilty of corruption.
Personnel entrusted by state organs, state-owned companies, enterprises, institutions and people's organizations to manage state-owned property who embezzle, steal, defraud or otherwise illegally occupy state-owned property by taking advantage of their positions are regarded as corruption.
Whoever colludes with the personnel listed in the preceding two paragraphs and colludes with corruption shall be punished as a * * * offender.
Article three hundred and eighty-three stipulates:
Whoever commits the crime of corruption shall be punished in accordance with the following provisions according to the seriousness of the case:
(1) Whoever embezzles a huge amount or has other serious circumstances shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined.
(2) If the amount of corruption is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than 10 years, and shall also be fined or confiscated.
(3) If the amount of corruption is especially huge or there are other particularly serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or confiscated; If the amount is especially huge and the interests of the state and the people suffer particularly heavy losses, they shall be sentenced to life imprisonment or death, and their property shall be confiscated.
If repeated corruption is not handled, it shall be punished according to the accumulated amount of corruption.
Whoever commits the crime mentioned in the first paragraph, truthfully confesses his crime before initiating public prosecution, sincerely repents, and actively returns stolen goods to avoid or reduce the occurrence of damage. Under the circumstances specified in the first paragraph, the punishment may be lightened, mitigated or exempted; In the case of the second and third provisions, a lighter punishment may be given.
If a person commits the crime mentioned in the first paragraph and is sentenced to a suspended sentence under the circumstances specified in the third paragraph, the people's court may, according to the circumstances of the crime, at the same time decide to reduce his death sentence to life imprisonment after the expiration of the two-year suspension of execution, without commutation or parole.