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随着我国社会主义市场经济的不断拓展。票据结算以其高效、便捷等特点,在经济交往中使用越来越广泛,且日益成为市场经济高度发展的标志。然而,犯罪分子也乘机涉足票据领域。其中,侵占转帐支票继而通过各种途径提取现金进行贪污的案件相当突出。一、主要环节 1、购销环节。采购和供销是商品交换最直接的环节,罪犯利用购销职务便利,私自截留、骗取、侵吞
As China’s socialist market economy continues to expand. Bill clearing is more and more widely used in economic exchanges due to its high efficiency and convenience. It is increasingly becoming a symbol of the highly developed market economy. However, criminals also took the opportunity to get involved in the field of notes. Among them, the encroachment of transfer checks and then through various channels to extract cash corruption cases are quite prominent. First, the main link 1, purchase and sale links. Procurement and supply and marketing are the most direct links in the exchange of commodities. Criminals use the convenience of buying and selling positions to intercept, cheat and misappropriate