Can an accountant s refusal to provide accounting information on the grounds of loss of account book

Hello, Accountant Zheng Diantong Online School This question:

It is a general offense.

Accounting Lao Zheng Yitong online school, specializing in accounting certificate training, 448 yuan counseling package passed, here are strict requirements, specific methods:

Make sure that method 1: answer questions all the way. One-on-one, tutoring, voice Q&A, answer questions at any time, and the teacher will accompany you.

Ensure Method 2: Supervise the whole process. Strict teachers and apprentices, discuss an executable learning plan, require strict implementation, and require students to report their learning and the accuracy of chapter practice every day.

Reporting method: where the plan goes, where it actually goes, whether it is fast or slow compared to the plan. The accuracy of the chapter needs to be reported in screenshots.

Make sure that the course is easy to follow and easy to understand. In simple terms, it was broken, crumpled and crumbled, and the teaching was easy to understand, because it was so easy to understand, the students called the teacher the accounting translator (the accounting professional terms were translated into a language that everyone could understand).

Make sure method 4: Three rounds of revision, step by step. In the first round, we will comprehensively and accurately understand the basic knowledge, and provide practice software that can test the accuracy of understanding, with an accuracy rate of 80% and no big problems in passing the test; In the second round, we will do questions like crazy, provide the same exam software as the exam mode, and adapt to and be familiar with the exam environment; In the third round, check and fill in the gaps.

Review the mistakes of the first and second rounds and prepare for the exam.

Make sure method 5: Take it one step at a time and be grounded. Read ** first, read the book again, and then do chapter exercises. It is required that the accuracy rate of each chapter practice is not up to 80%, and it is not allowed to study the next chapter, one step at a time.

If I get you arrested, you'll know it's.

The crime of concealing accounting documents refers to the act of concealing or intentionally destroying accounting documents, accounting books, and financial accounting reports. may be sentenced to fixed-term imprisonment of not more than five years or short-term detention, and/or a fine of between 20,000 and 200,000 RMB.

According to Article 162 of the Criminal Law of the People's Republic of China, where a company or enterprise conceals its assets, makes false entries in the balance sheet or property list, or distributes the company's or enterprise's assets before the debts are paid, seriously harming the interests of creditors or other persons, the directly responsible managers and other directly responsible personnel shall be sentenced to fixed-term imprisonment of not more than five years or short-term detention and/or a fine of not less than 20,000 yuan but not more than 200,000 yuan.

Article 162-1 Where accounting vouchers, accounting books, or financial accounting reports that shall be kept in accordance with law are concealed or intentionally destroyed, and the circumstances are serious, a sentence of up to five years imprisonment or short-term detention is to be given, and/or a fine of between 20,000 and 200,000 RMB. Where a unit commits the crime in the preceding paragraph, the unit is to be fined, and the directly responsible managers and other directly responsible personnel are to be punished in accordance with the provisions of the preceding paragraph.

The purpose of the legislature's provision in the amendment to the Criminal Law is to prevent certain units and individuals from concealing or destroying relevant financial information after illegal business operations, so that the state organs cannot investigate and deal with them. The Criminal Law promulgated in 1997 does not provide for it, but in practice there are a large number of such acts, and the perpetrators often aim to destroy criminal evidence and cover up illegal and criminal acts, so as to achieve the goal of evading criminal prosecution. In order to crack down on such acts that endanger society, the National People's Congress (NPC) has enacted the Amendment to the Criminal Law to make such acts crimes, and the Supreme People's Court has defined the crime as the crime of concealing or intentionally destroying accounting vouchers, accounting books, and financial accounting reports.

The key to conviction is how to define the act of "concealment" in the crime of concealing or intentionally destroying accounting documents, accounting books, and financial accounting reports. Article 7 of the "Provisions on the Standards for Prosecution of Economic Crime Cases" formulated by the Supreme People's Procuratorate and the Ministry of Public Security stipulates that the prosecution of this crime shall be: the concealment or destruction of accounting materials involving an amount of more than 500,000 yuan; Concealing, destroying, or refusing to hand over accounting materials in order to evade investigation and punishment in accordance with law.

"Refusal to hand over" means knowing the whereabouts of the accounting information, not handing it over to the relevant departments, and not affecting the preservation and integrity of the accounting information; Hindering the management and use of accounting materials in accordance with the law. Refusal to surrender should only be prosecuted if it is for the purpose of evading legal prosecution. Although the act of refusing to hand over accounting materials does not affect the preservation and integrity of accounting materials, when it hinders the use of accounting materials by relevant organs for the purpose of carrying out investigation and punishment activities in accordance with the law, there is no substantial difference between its social harm and the social harm of concealing or intentionally destroying accounting materials.

Accounting Act

Article 44 Where the concealment or intentional destruction of accounting vouchers, accounting books, or financial accounting reports that shall be kept in accordance with law constitutes a crime, criminal responsibility shall be pursued in accordance with law.

Where the conduct in the preceding paragraph does not constitute a crime, the people's finance department at or above the county level shall give a notification, and may impose a fine of 5,000 yuan to 100,000 yuan on the unit; The directly responsible managers and other directly responsible personnel may be fined between 3,000 and 50,000 RMB; If they are state employees, they shall also be given administrative sanctions of removal from office or even dismissal by their units or relevant units in accordance with law; For the accounting personnel, and by the people's financial department at or above the county level to revoke the accounting qualification certificate.

Article 45 Where an accounting institution, accounting personnel or other personnel is instigated, instigated or compelled to forge or alter accounting vouchers or accounting books, prepare false financial accounting reports, or conceal or intentionally destroy accounting vouchers, accounting books or financial accounting reports that shall be kept in accordance with law, and a crime is constituted, criminal responsibility shall be investigated in accordance with law; where a crime is not constituted, a fine of between 5,000 and 50,000 RMB may be imposed; Those who are state functionaries shall also be given administrative sanctions of demotion, dismissal, or dismissal by their units or relevant units in accordance with law.

Fengyang scholars went out to travel, and they did not return for a year, and their wife Fengyang Nu was in suspense day and night. One night, a beautiful woman came to take away the Fengyang girl, found the taxi who was resting on the lawn, and the husband and wife were reunited. The beauty invited them to her home to rest.

Unexpectedly, during the banquet, the scholar and the beauty frowned, and gradually put the Fengyang girl aside, and the two entered the room together to have fun. Fengyang Nu was angry and wanted to throw herself into the well, but happened to meet her younger brother Saburo. Saburo, who learned the truth, was indignant and threw a stone through the window, smashing the scholar's head.

1. Subject matter requirements.

1) Accounting files are not deliberately created by man, but are naturally formed by accounting entities such as organs, social organizations, enterprises and institutions in the process of accounting activities, and are the products of accounting institutions with legal status and accounting personnel performing their duties in accordance with the law.

2) The direct purpose of accounting files is not to deliberately form accounting files for people to consult, but to be used as an accounting means to deal with the needs of accounting matters.

3) Accounting files are historical materials that reflect economic business activities, but they are different from the general cautious documents, which are usually formulated by specific institutions, while accounting files are formed by accounting personnel and parties to economic business to reflect the accounting procedures for economic business matters. At the same time, as a professional material for accounting, accounting files are objective records and descriptions of economic and business matters, and can objectively reflect the economic activities at that time without artificial modification.

4) Accounting files are kept in accordance with certain rules, accounting vouchers, accounting books and financial accounting reports and other accounting information, not randomly retained to form accounting files, but must be kept in accordance with certain requirements in order to form accounting files.

2. Objective elements.

1) This crime is objectively manifested as concealing or intentionally destroying accounting vouchers, accounting books, or financial accounting reports that should be kept in accordance with law, and the circumstances are serious.

2) Conceal accounting vouchers, accounting books, and accounting and financial reports that should be kept in accordance with the law. Concealment refers to the act of deliberately concealing. When the relevant administrative departments carry out accounting supervision in accordance with the law, concealing and refusing to provide accounting vouchers, accounting books, and accounting and financial reports that should be provided for inspection, or hiding and refusing to provide accounting vouchers, accounting books, and accounting and financial reports that should provide social supervision, all constitute concealment.

3) Intentionally destroying accounting vouchers, accounting books, and accounting and financial reports that shall be kept in accordance with the law. Intentional destruction refers to the act of destroying accounting vouchers, accounting books, and accounting and financial reports that we know should be archived or kept in accordance with the relevant provisions on the management of accounting archives or the provisions of the national unified accounting system. Arson, flooding, destruction, adhesion, or other means of destroying accounting vouchers, accounting books, and accounting and financial reports that should be kept in accordance with law, making them unrecognizable, may constitute an act of intentional destruction.

3. Subjective elements.

This crime is manifested in the subjective aspect as intentional, and negligence does not constitute this crime.

4. Main requirements.

The subject of this crime is a general subject. The offence may also be constituted by the unit. Where a unit commits this crime, a two-penalty system is to be implemented, that is, the unit shall be fined, and the person in charge who is directly responsible for it and other persons directly responsible shall be investigated for criminal responsibility.