近年来在我国经济领域中，财会犯罪案件层出不穷，呈逐年上升之势。此外，在企业中还存在编制假凭证、记假帐、造假表、搞帐外帐、隐瞒收入、转移利润、私设“小金库”等现象。仅１９９８年，全国财会大检查中违法违纪多事达１４０亿元。这些被称为“大贪”、“特贪”的案... In recent years, in the economic field of our country, numerous criminal cases of finance and accounting have been showing an upward trend year by year. In addition, in the enterprise, there are also such phenomena as the preparation of fake vouchers, fake accounts, counterfeiting forms, engaging in accounting of accounts, concealing income, transferring profits, and setting up “small treasuries” privately. In 1998 alone, there were over 14 billion yuan of illegal and discipline violations in the grand inspection of the national accounting authorities. These are known as “greedy” and “greedy” cases ...