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中南财经大学博士生导师,吴俊培教授在《财政舞弊问题研究》(载《财贸经济》1996年第2期)一文中提出了“财政舞弊”这一崭新的概念,对财政舞弊的含义、财政舞弊的可能性、类型以及如何防范和制止财政舞弊等问题进行了深刻的分析和精辟的论述。所谓财政舞弊是指对财政管理程序和规则施加非法影响而导致财政资金流失和使用无效的行为。即财政舞弊限于政府组织系统中的财政部门。财政部门的工作人员利用行政权威浪费资源或到市场组织系统中去寻求利益,就是财政舞弊;市场组织系统中的经济行为主体非法影响财政管理部门的规则和程序以求获得更大的利润,也属于财政舞弊。财政舞弊的形式多种多样。从财政舞弊的手段来看,可以区分为“权权交易”舞弊和“权钱
Zhongnan University of Finance and doctoral tutor, Professor Wu Jupei in the ”Study on Financial Fraud“ (in ”Finance and Trade Economy“ 1996 the second period) in a paper proposed ”financial fraud“ This new concept of financial fraud, meaning, The possibility and type of financial fraud, how to prevent and stop the financial fraud and other issues were analyzed and incisive exposition. The so-called financial fraud refers to the financial management procedures and rules exert an illegitimate impact on the loss of financial capital and the use of invalid behavior. That financial fraud is limited to the financial sector in the government’s organizational system. Financial department staff to use administrative authority to waste resources or to the market organization system to seek benefits, is financial fraud; market organization system of economic actors in the illegal management of financial management rules and procedures in order to obtain greater profits, but also Belongs to financial fraud. There are many forms of financial fraud. From the point of view of financial fraud, can be divided into ”right transaction “ fraud and ”money