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Jiangshan People's Procuratorate of Zhejiang Province v. Jiangshan Paper Making Factory and Yang Yunfa (Case of Destruction of Accounting Materials)
江山市造纸厂、杨云法销毁会计资料案
【法宝引证码】

Jiangshan People’s Procuratorate of Zhejiang Province v. Jiangshan Paper Making Factory and Yang Yunfa (Case of Destruction of Accounting Materials)
(Case of Destruction of Accounting Materials)
江山市造纸厂、杨云法销毁会计资料案

Jiangshan People's Procuratorate of Zhejiang Province v. Jiangshan Paper Making Factory and Yang Yunfa
(Case of Destruction of Accounting Materials)

 

江山市造纸厂、杨云法销毁会计资料案

BASIC FACTS 
Prosecutorial Organ: Jiangshan People's Procuratorate of Zhejiang Province. 公诉机关:浙江省江山市人民检察院。
The Accused Entity: Jiangshan Paper Making Factory, situated at Shilipai, Jiangshan City, Zhejiang Province. 被告单位:浙江省江山市造纸厂。住所地:江山市十里牌。
Legal Representative: Zhou Meifen, deputy secretary of the Party Committee of the Factory. 诉讼代表人:周梅芬,该厂党委副书记。
Defendant: Yang Yunfa, male, 37, resident of Jiangshan City, Zhejiang Province, former director and legal representative of Jiangshan Paper Making Factory and arrested on August 28, 2001. 被告人:杨云法,男,37岁,浙江省江山市人,原系浙江省江山市造纸厂厂长、法定代表人,2001年8月28日被逮捕。
Defender: Zheng Jianguo, attorney-at-law of Zhejiang Dazheng Law Firm. 辩护人:郑建国,浙江达正律师事务所律师。
The Jiangshan People's Procuratorate of Zhejiang Province instituted a public prosecution to the Jiangshan People's Court against Jiangshan Paper Making Factory (hereinafter referred to as Jiangshan Factory) and Yang Yunfa (hereinafter referred to as Yang) for the case of destroying accounting materials. 被告单位浙江省江山市造纸厂(以下简称江山造纸厂)和被告人杨云法销毁会计资料一案,由浙江省江山市人民检察院向江山市人民法院提起公诉。
The bill of complaint said that: Yang had convened the relevant principals of Jiangshan Factory and burned the financial running accounts, vouchers and other accounting materials for the previous year of the Labor Service Company of Jiangshan Factory (hereinafter referred to as Labor Service Company) for two times. The act of Jiangshan Factory and Yang had constituted the crime of destroying accounting materials by burning, and should be punished according to law. 起诉书指控:被告人杨云法召集被告单位江山造纸厂的有关负责人,先后两次共同将该厂劳动服务公司的上年度财务流水账、凭证等会计资料烧毁。江山造纸厂和杨云法的行为已构成销毁会计资料罪,请依法判处。
Jiangshan Factory and Yang had no objection to the indicted facts. 被告单位江山造纸厂和被告人杨云法均对指控的事实没有异议。
Jiangshan Factory defended that: Jiangshan Factory had entered into the insolvency proceedings, and had difficulty in arranging work for its employees. It pleaded to the court to consider the aforesaid actual situation and give a lighter punishment to it. 被告单位江山造纸厂提出:本厂已进入破产程序,职工安置出现困难,请法庭考虑这一实际情况,对本厂予以从轻处罚。
Yang and his defender pleaded that: the destruction of financial running accounts, vouchers and other accounting materials of the previous year had been a practice of Jiangshan Factory for many years, which was for the interest of Jiangshan Factory instead of his own interests; and was a collective rather than an individual act; and Yang did well in confessing his guilt. Yang and his defender pleaded to the court to impose a lighter punishment on Yang by considering the aforesaid factors. 被告人杨云法的辩解理由及其辩护人的辩护意见是:烧毁上年度财务流水账、凭证等会计资料,是延用江山造纸厂往年的做法。这是为了企业的利益,不是为个人利益;是集体行为,不是个人行为;且杨云法的认罪态度好。请法庭考虑以上因素,对杨云法予以从轻处罚。
Upon trial, the Jiangshan People's Court found that: 江山市人民法院经审理查明:
One day somewhere between March and April 2000, Yang, then director of Jiangshan Factory, convened the deputy director responsible for business operations, finance chief, deputy finance chief, cashier of Jiangshan Factory as well as the cashier of the Labor Service Company, to his office and incited the aforesaid persons-in-charge to jointly examine the financial running accounts, vouchers and other accounting materials of the previous year (March-April 1999 up to that day) of the Labor Service Company, and to transfer the remaining money to the new accounts after confirming that there was no objection, and all the persons on the spot had affixed their names for that. Afterwards, Yang decided to adopt the general practice of Jiangshan Factory and asked someone else to burn the examined accounting materials in the boiler room. 2000年3-4月间的一天,时任被告单位江山造纸厂厂长的被告人杨云法,召集该厂经营副厂长、财务科长、副科长、出纳和该厂劳动服务公司的出纳到其办公室,指使上述人员共同对该厂劳动服务公司上年度(1999年3-4月至当日止)的财务支出流水账、凭证等会计资料进行审核,确认无异议后,将余额结转到新账簿上,由在场人签名。之后,杨云法决定延用该厂以往的做法,将审核过的会计资料让人拿到锅炉房予以烧毁。
On April 5, 2001, Yang also adopted the practice of the past and asked someone else to burn the examined financial materials of Jiangshan Factory as well as the financial running accounts, vouchers and other accounting materials of the previous year of the Labor Service Company in the boiler room. 2001年4月5日,被告人杨云法仍延用前次做法,将审核过的该厂财务和该厂劳动服务公司上年度的财务流水账、凭证等会计资料,指使他人拿到锅炉房予以烧毁。
The accounting materials of th e Labor Service Company which had been burned during the past two times involved a sum of 567,952.52 yuan. The aforesaid facts were proved by the following evidences that were read out and presented by the prosecutorial organ: 被告单位江山造纸厂的劳动服务公司两次被烧毁的会计资料,涉及收入金额共计567952.52元。上述事实,有公诉机关宣读并出示的如下证据证明:
1. the testimonies of witnesses Chen Xiangfu, Wu Sunjin, Zheng Wensheng, Ding Meiqin and Yang Jiangsen, etc., which respectively prove that Yang had convened the relevant persons to examine the accounting materials of the Labor Service Company and burned them in two batches; 1、证人陈祥福、吴孙金、郑文胜、丁美琴、杨江森等人的证言,分别证明被告人杨云法二次召集有关人员审核江山造纸厂劳动服务公司会计资料并予以烧毁;
2. the testimonies of witnesses Pan Yongqiang, Liu Lixin and Lin Jiao, etc., which respectively prove that it had been a practice of Jiangshan Factory for many years to examine and then burn the accounting materials of the Labor Service Company; 2、证人潘永强、刘力新、林焦等人的证言,分别证明审核后烧毁劳动服务公司会计凭证是延用江山造纸厂历年来的做法;
3. the testimonies of witnesses Zheng Xianzhong, Jiang Aiyuan, Jiang Jiwu, Jiang Ganchao, Chen Yunfu and Zhou Jinfu, etc., which respectively prove the incomes and expenses recorded in the burned accounts; 3、证人郑献忠、姜爱嫒、姜纪武、姜干超、陈云福、周进富等人的证言,分别证明被烧毁账目记载的收支情况;
4. the relevant receipts and accounts presented by the prosecutorial organ, which prove the incomes and expenses of the Labor Service Company; 4、检察机关出示的有关收据、账目,证明江山造纸厂劳动服务公司的收入情况;
5. the business license of Jiangshan Factory issued by the industrial and commercial administrative department of Jiangshan City, which proves the legal person qualification of Jiangshan Factory and the legal representative qualification of Yang; and 5、江山市工商行政管理局核发的被告单位江山造纸厂营业执照,证明江山造纸厂的法人资格及杨云法的法定代表人资格;
6. the No. 44 [2001] Letter of Appraisal issued by the Jiangshan Haoran Accounting Firm, which proves that the sum recorded in the burnt accounting materials in this case was 567952.52 yuan. 6、江山浩然会计师事务所江浩会咨(2001)字第44号鉴定书,证明本案烧毁的会计资料记载收入金额567952.52元。
The aforesaid evidences could be mutually proved with each other upon cross-examination, and could be the basis for affirming the facts of this case. 以上证据经质证,均能相互印证,可以作为认定本案事实的根据。
The Jiangshan People's Court held that: 江山市人民法院认为:
Yang, as the director and legal representative of Jiangshan Factory, had convened the relevant persons to examine the accounting materials of Jiangshan Factory and incite others to burn them, for which the facts were clear, and the evidences were conclusive and sufficient. 被告人杨云法身为被告单位江山造纸厂的厂长、法定代表人,召集有关人员审核并指使他人烧毁该厂的会计资料,事实清楚,证据确凿、充分。
Article 4 of the Measures for the Management of Accounting Archives promulgated by the Ministry of Finance and the State Archives Administration on August 21, 1998 prescribes that: “Each entity shall strengthen its leadership over the management of accounting archives, establish the management systems for the establishment, filing, keeping, consultation and destruction, etc. of accounting archives, so as to guarantee that the accounting archives are properly kept, orderly placed, conveniently consulted, and to rigorously prevent the destruction or disappearance of accounting archives or divulgence of secrets.” The Form on the Terms for Keeping Accounting Archives of Enterprises and Other Organizations attached to the aforesaid Measures prescribes that: the accounting vouchers, accounting books and other accounting archives of an enterprise shall be kept for 15 years. Article 23 of the Accounting Law of the People's Republic of China, as amended at the 12th meeting of the Standing Committee of the 9th National People's Congress on August 31, 1999, prescribes that: “Each entity shall establish archives for the accounting vouchers, accounting books, financial statements and other accounting materials, and keep them in a proper way. The measures for the term for keeping accounting archives and the destruction of accounting archives shall be formulated by the financial department under the State Council together with other relevant departments.” 1998年8月21日财政部、国家档案局发布的《会计档案管理办法》第四条规定:“各单位必须加强对会计档案管理工作的领导,建立会计档案的立卷、归档、保管、查阅和销毁等管理制度,保证会计档案妥善保管、有序存放、方便查阅,严防毁损、散失和泄密。”该办法的附表一《企业和其他组织会计档案保管期限表》中规定,企业的会计凭证类和会计账簿类会计档案的保管期限是15年。1999年10月31日第九届全国人民代表大会常务委员会第十二次会议修订的《中华人民共和国会计法》第二十三条规定:“各单位对会计凭证、会计账簿、财务会计报告和其他会计资料应当建立档案,妥善保管。会计档案的保管期限和销毁办法,由国务院财政部门会同有关部门制定。”
One of the tasks of the Criminal Law of the People's Republic of China is to maintain social order, economic order and safeguard the smooth operation of the socialist construction cause. On December 25, 1999, the 13th meeting of the 9th National People's Congress adopted and promulgated on the same day the Amendment to the Criminal Law. Article 162 of the amended Criminal Law 不能给市场做人工呼吸prescribes that: “Whoever conceals or deliberately destroys financial vouchers, financial account books or financial statements, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of less than five years or criminal detention, and/or be imposed a fine of 20,000 yuan up to 200,000 yuan.” “Where an entity commits the crime as mentioned in the preceding paragraph, it shall be imposed a fine, and the principals or other persons who are directly responsible for the offence shall be punished according to the preceding paragraph.” This is a crime newly added to the amended Criminal Law, the subject thereof may be a natural person with criminal capacity or a legal person; the subjective aspect may be direct intention and the purpose of avoiding the supervision of the State over the finance of an entity; and the object being infringed upon shall be the State's financial management of the companies and enterprises; the targets shall be the accounting vouchers, accounting books or financial statements that should be kept, and the objective aspect thereof shall be the act of hiding or deliberately destroying the accounting vouchers, accounting books or financial statements that should be kept. 中华人民共和国刑法》的任务之一是维护社会秩序、经济秩序,保障社会主义建设事业的顺利进行。1999年12月25日,第九届全国人大常委会第十三次会议通过并于同日公布了《中华人民共和国刑法修正案》。经过修正的刑法一百六十二条之一规定:“隐匿或者故意销毁依法应当保存的会计凭证、会计账簿、财务会计报告,情节严重的,处五年以下有期徒刑或者拘役,并处或者单处二万元以上二十万元以下罚金。”“单位犯前款罪的,对单位判处罚金,并对其直接负责的主管人员和其他直接责任人员,依照前款的规定处罚。”这是修正后的刑法新增的罪名。此罪主体既可以是具有刑事责任能力的自然人,也可以是单位法人;犯罪的主观方面是直接故意,并且具有逃避国家依法对单位财务进行监督的目的;侵害的客体是国家对公司、企业财务的管理秩序,犯罪对象是依法应当保存的会计凭证、会计账簿或财务会计报告,犯罪客观方面表现为对依法应当保存的会计凭证、会计账簿或财务会计报告实施隐匿或者故意销毁的行为。
The accounting vouchers and books are the accounting materials that should be kept under theAccounting Law, and no entity or individual may hide or deliberately destroy them. Jiangshan Factory, for its own interests and upon collective study and consent of its decision-making organ, burned in the boiler room the aforesaid accounting materials that should be kept, which was evidently against the provisions in the law and can be regarded as serious circumstance. According to Article 162 of the Criminal Law, the act of Jiangshan Factory had constituted the crime of destruction of accounting materials. According to Paragraph 2 of Article 162 of the Criminal Law and the provisions that “Any company, enterprise, public institution, State organ, or organization that commits an act that endangers society, which is prescribed by law as a crime committed by an entity, shall bear criminal responsibility” as set forth in Article 30 of the Criminal Law, Jiangshan Factory should assume corresponding criminal liabilities. Yang, as the director and legal representative of Jiangshan Factory, had convened the relevant persons for examination and incited others to burn accounting materials, he should assume direct liability for the crime of destruction of accounting materials committed by Jiangshan Factory, so he was the “principal who is directly responsible” prescribed in Paragraph 2 of Article 162 of the Criminal Law, and should assume criminal liabilities for the destruction of accounting materials prescribed in Paragraph 1 of Article 162 of the Criminal Law. The crime indicted by the prosecutorial organ was established. 会计凭证、会计账簿是会计法规定依法应当保存的会计资料,任何单位与个人均不得隐匿或者故意销毁。被告单位江山造纸厂为本厂私利,经该厂决策机构集体研究同意后,用锅炉烧毁了依法应当保存的上述会计资料,其行为与法律的规定公开相悖,可视为情节严重。依照刑法一百六十二条之一的规定,江山造纸厂的行为构成销毁会计资料罪。依照刑法一百六十二条之一第二款和刑法

离婚不离婚是人家自己的事

三十条关于“公司、企业、事业单位、机关、团体实施的危害社会的行为,法律规定为单位犯罪的,应当负刑事责任”的规定,江山造纸厂应当承担刑事责任。被告人杨云法身为江山造纸厂的厂长、法定代表人,召集有关人员审核并指使他人烧毁会计资料,对江山造纸厂实施的销毁会计资料犯罪行为负有直接责任,是刑法一百六十二条之一第二款规定的“直接负责的主管人员”,也应当依照刑法一百六十二条之一第一款的规定承担销毁会计资料的刑事责任。公诉机关指控的犯罪成立。
Yang and his defender insisted that: the burning of accounting materials had been a practice of Jiangshan Factory for many years, and was carried out for the interest of the enterprise, so he pleaded to the court to impose a lighter punishment. Article 3 of the Criminal Law prescribes that: “For the acts that are explicitly defined as criminal acts in law, the offenders shall be convicted and punished in accordance with law; otherwise, they shall not be convicted or punished.” Article 4 prescribes that: “The law shall be equally applied to anyone who commits a crime. No one shall have the privilege of transcending the law.” Jiangshan Factory had ever burned the accounting materials in the past years, however, those acts occurred before the amendment of the Criminal Law, so they did not constitute an offence according to the principle of a legally prescribed punishment for a specified crime and the principle of non-retroaction. After the Criminal Law clearly prescribes that the destruction of accounting materials is a crime, Jiangshan Factory and Yang still disregarded the provisions and violated the laws for the private interests of Jiangshan Factory, so they should be meted out with criminal punishments. The defenses of Yang and his defender were true but could not constitute the ground for a lighter punishment. Considering the repentance of Yang after arrest, a lighter punishment may be imposed. Based thereon, the Jiangshan People's Court adjudicated as follows on November 16, 2001: 被告人杨云法及其辩护人认为,烧毁会计资料只是延用了被告单位江山造纸厂往年的做法,况且此举是为企业谋利,以此要求从轻处罚。刑法三条规定:“法律明文规定为犯罪行为的,依照法律定罪处刑;法律没有明文规定为犯罪行为的,不得定罪处刑。”第四条规定:“对任何人犯罪,在适用法律上一律平等。不允许任何人有超越法律的特权。”江山造纸厂往年虽然烧毁过会计资料,但那些行为发生在刑法修正以前,根据罪刑法定和不溯及既往的原则,以往的这些行为不构成犯罪。在刑法将销毁会计资料的行为明确规定为犯罪后,江山造纸厂和杨云法仍不顾法律规定,为了本厂私利而以身试法,故不得不对其施以刑罚。杨云法及其辩护人所辩虽属事实,但不能成为要求从轻处罚的理由。考虑到杨云法归案后有悔罪表现,可酌情从轻处罚。据此,江山市人民法院于2001年11月16日判决:
JUDGMENT 
1. Jiangshan Factory committed the crime of destruction of accounting materials, and shall be fined 100,000 yuan. 一、被告单位江山造纸厂犯销毁会计资料罪,判处罚金10万元。
2.Yang committed the crime of destruction of accounting materials, shall be sentenced to a fixed-term imprisonment of one year with a one-year reprieve, and be fined 50,000 yuan. 二、被告人杨云法犯销毁会计资料罪,判处有期徒刑一年,缓刑一年,并处罚金5万元。
After the adjudication, neither Jiangshan Factory nor Yang filed an appeal, and the prosecutorial organ did not lodge a protest, either. So the judgment of the first instance has come into effect.

 宣判后,被告单位江山造纸厂和被告人杨云法均未提出上诉,检察机关也未抗诉,一审判决已发生法律效力。
 

     
     
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