【摘要】 《中华人民共和国刑法修正案》第 1条增加了隐匿、销毁会计资料罪 ,该罪的犯罪客体为国家统一的会计核算制度 ,犯罪对象为依法应保存的会计凭证、会计账簿、财务会计报告。隐匿、销毁会计资料罪与妨害清算罪、偷税罪、提供虚假财会报告罪存在区别 ,行为人为了掩盖偷税、贪污、妨害清算、骗取出口退税犯罪而隐匿、销毁会计资料的应数罪并罚更多还原

【Abstract】 Crime of hiding and destroying accounting references is added to the Amendment of PRC’s Criminal Code as in the first section. Its subject refers to the national standard system of accounting examination, and includes the accounting certificates, accounting vouchers and financial account reports that should be legally reserved. There exists difference between this crime and the crimes of settlement prevention, tax avoidance and account forgery. The offender should be punished with several crimes if he hides and destroys the accounting references in order to cover the crime of tax avoidance, of embezzlement, of preventing settlement and the crime of tariff cheating.更多还原