CONDITIONALITY OF INTRODUCTION OF CRIMINAL LIABILITY FOR FALSIFICATION OF FINANCIAL DOCUMENTS OF ACCOUNTING AND REPORTING OF THE FINANCIAL ORGANIZATION
( Pp. 366-369)
More about authors
Zorov Peter Mikhailovich
polkovnik policii, soiskatel. Mesto ucheby: Akademiya Generalnoy prokuratury Rossiyskoy Federacii. Dolzhnost: Nachalnik Upravleniya ugolovnogo rozyska. Mesto raboty: Glavnoe upravlenie MVD Rossii po Moskovskoy Oblasti.
Academy of the Prosecutor General's Office of the Russian Federation; General Directorate of MIA Russia across the Moscow Region
Academy of the Prosecutor General's Office of the Russian Federation; General Directorate of MIA Russia across the Moscow Region
Abstract:
In article the author considers the defining factors of the entering of criminal liability for crime execution provided by Art. 172.1 of the Criminal Code of the Russian Federation - Falsification of financial records of accounting and the reporting of the financial organization. It is noted that its purpose was legal regulation of the relations connected with establishment of an order and conditions of compensation of missing means of pension accruals during the forming and investment of means of pension accruals, establishment and implementation of payments at the expense of means of pension accruals. However, actually its role is much wider need of legal regulation of the relations connected with establishment of an order and conditions of implementation of financial and economic activities, an order of implementation of the insolvency proceedings established for the financial organizations and providing the rights and legitimate interests of creditors.
How to Cite:
Zorov P.M., (2016), CONDITIONALITY OF INTRODUCTION OF CRIMINAL LIABILITY FOR FALSIFICATION OF FINANCIAL DOCUMENTS OF ACCOUNTING AND REPORTING OF THE FINANCIAL ORGANIZATION. Business in Law, 6: 366-369.
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Turov D.A. Ugolovno-pravovye i kriminologicheskie aspekty bor by s prestupleniyami v sfere nesostoyatel nosti (bankrotstva) : avtoref. kand. yurid. nauk. - Krasnodar 2008 - S. 5.
Zubkov I. TSB RF otozval litsenzii u chetyrekh bankov elektronnyy resurs Rossiyskaya gazeta: ofits. sayt - URL : http://rg.ru /2015/11/24/bank-site-anons.html (Data obrashcheniya 23.02.2016 goda)
Kriventsov P.A. Latentnaya prestupnost v Rossii: kriminologicheskoe issledovanie: dis. kand. yurid. nauk. M. 2014. - 173 s.
Kriminologiya: Uchebnik dlya vuzov / Pod obshch. red. prof., d.e.n. A.I. Dolgova. - 4-e izd., pererab. i dop. M : Norma, 2013. - 1008 s.
Kriminologiya: Uchebnik dlya vuzov / pod red. prof. V.D. Malkova - 27e izd., pererab. i dop. M.: ZAO YUstitsinform , 2006. - 528 s
Kuznetsov A.P. Prestupleniya v sfere ekonomicheskoy deyatel nosti: negativnye paradigmy izmeneniy, vnesennykh v UK RF v 2003 g. // Biznes v zakone. Ekonomiko-yuridicheskiy zhurnal. 2005, 1. S. 62-65
Larichev V.D., ZHukovskaya I.V. Preduprezhdenie prestupleniy v sfere ekonomicheskoy deyatel nosti // Bezopasnost biznesa. 2015. № 4. S. 26-32.
Nevinnaya I. Kak ne poteryat pensiyu // Ros. gaz. 2015. 13 avg.
Otchet o sostoyanii prestupnosti v Rossii za yanvar -dekabr 2011 goda : M.: FKU GIATS MVD Rossii., 2012. - 53 s.
Otchet o sostoyanii prestupnosti v Rossii za yanvar -dekabr 2012 goda : M.: FKU GIATS MVD Rossii. 2013.- 53 s.
Otchet o sostoyanii prestupnosti v Rossii za yanvar -dekabr 2013 goda : M.: FKU GIATS MVD Rossii, 2014 - 53 s.
Otchet o sostoyanii prestupnosti v Rossii za yanvar -dekabr 2014 goda : M.: FKU GIATS MVD Rossii, 2015. - 53 s.
Otchet o sostoyanii prestupnosti v Rossii za yanvar -dekabr 2015 goda : M.: FKU GIATS MVD Rossii, 2016. - 53 s.
Otchet o chisle osuzhdennykh po vsem sostavam prestupleniy Ugolovnogo kodeksa Rossiyskoy Federatsii i inykh litsakh, v otnoshenii kotorykh vyneseny sudebnye akty po ugolovnym delam : Forma 10-a; Svodnye statisticheskie svedeniya o sostoyanii sudimosti v Rossii za 2014- 2015 god elektronnyy resurs Sudebnyy Departament pri Verkhovnom Sude RF: ofits. sayt. - URL : http://www.cdep.ru/index.php id 79 item 3418 (Data obrashcheniya 19.06.2016 goda)
O vnesenii izmeneniy v otdel nye zakonodatel nye akty Rossiyskoy Federatsii v svyazi s prinyatiem Federal nogo zakona O garantirovanii prav zastrakhovannykh lits v sisteme obyazatel nogo pensionnogo strakhovaniya Rossiyskoy Federatsii pri formirovanii i investirovanii sredstv pensionnykh nakopleniy, ustanovlenii i osushchestvlenii vyplat za schet sredstv pensionnykh nakopleniy : Otzyv Verkhovnogo Suda RF ot 12 sentyabrya 2013 g. № 1-VS-4000/13 // SPS Konsul tantPlyus.
Rastoropov S.V. Dvoynaya sistematika Osobennoy chasti Ugolovnogo kodeksa SHveytsarii // Mezhdunarodnoe ugolovnoe pravo i mezhdunarodnaya yustitsiya. 2014. № 6. S. 18-21.
Selivanovskaya YU.I. Klassifikatsiya prestupleniya v sfere ekonomicheskoy deyatel nosti // Biznes v zakone. Ekonomiko-yuridicheskiy zhurnal. 2009. № 1. S. 128-132.
Turov D.A. Ugolovno-pravovye i kriminologicheskie aspekty bor by s prestupleniyami v sfere nesostoyatel nosti (bankrotstva) : avtoref. kand. yurid. nauk. - Krasnodar 2008 - S. 5.
Keywords:
conditionality, criminalization, crime, financial institution, falsification of documents, financial records.
