Conditionality of introduction of criminal liability for falsification of financial documents of accounting and reporting of the financial organization
( Pp. 196-200)

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.

Zorov P.M., (2016), CONDITIONALITY OF INTRODUCTION OF CRIMINAL LIABILITY FOR FALSIFICATION OF FINANCIAL DOCUMENTS OF ACCOUNTING AND REPORTING OF THE FINANCIAL ORGANIZATION. Gaps in Russian Legislation, 8 => 196-200.

Bun kovskiy D.V. Tenevaya ekonomika: analiz razvitiya // Vestnik Vostochno-Sibirskogo instituta MVD Rossii. 2015. №4. S. 107-116.
Gasanova SH.SH.G. Problemy sovershenstvovaniya norm ob otvetstvennosti za ekonomicheskie prestupleniya // Probely v rossiyskom zakonodatel stve. 2012. № 3. S. 132-135.
ZHandarova I. Golodets: Pensionnyy vozrast ne povysyat do 2018 goda elektronnyy resurs Rossiyskaya gazeta : ofits.sayt. - URL : https://rg.ru/2016/06/17/golodec-pensionnyj-vozrast-v-rossii-ne-povysiat-do-2018-goda.html (Data obrashcheniya 22.06.2016 goda)
Zvonov A.V., Dyad kin O.N. Faktory formirovaniya sistemy ugolovnykh nakazaniy v sovremennykh usloviyakh: kratkiy analiticheskiy obzor // Kriminologicheskiy zhurnal Baykal skogo gosudarstvennogo universiteta ekonomiki i prava. 2016. T. 10. № 1. S. 82-89.
Kozlovskiy P.V. Osobennosti vozbuzhdeniya ugolovnogo dela o fal sifikatsii finansovykh dokumentov finansovoy organizatsii // Ugolovnoe pravo. 2015. № 3. S. 101-105.
Krikunova N. V. Pensionnaya sistema Rossii: tekushchie problemy i vozmozhnye puti ikh resheniya // Ekonomika i sovremennyy menedzhment: teoriya i praktika: sb. st. po mater. XIX mezhdunar. nauch.-prakt. konf. - Novosibirsk: SibAK, 2012. S. 68-73.
Kulikov S. Belousov nazval al ternativu povysheniyu pensionnogo vozrasta elektronnyy resurs Rossiyskaya gazeta: ofits.sayt. - URL: https://rg.ru/ 2016/05/26/belousov-nazval-alternativu-povysheniiu-pensionnogo-vozrasta.html (Data obrashcheniya 22.06.2016 goda)
Nevinnaya I. V chuzhom karmane // Ros. gaz. 2014, 13. avg.
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 Proekt Federal nogo zakona elektronnyy resurs Gosudarstvennaya Duma Rossiyskoy Federatsii : ofits. sayt. - URL : http://asozd2.duma.gov.ru/work/dz.nsf/ByID/E5EB51BAD0C1C40D43257C060050194B/ File/Zakon.rtf OpenElement(Data obrashcheniya 10.06.2016 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. N 1-VS-4000/13 // SPS Konsul tantPlyus.
Popov V. Fond rastayavshikh nakopleniy // Ros. gaz. 2011, 4. fevr.
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 ... za schet sredstv pensionnykh nakopleniy elektronnyy resurs Gosudarstvennaya Duma Rossiyskoy Federatsii: ofits. sayt. - URL : http://asozd2.duma.gov.ru (Data obrashcheniya 10.06.2016 goda)
Rastoropov S.V. Dvoynaya sistematika Osobennoy chasti Ugolovnogo kodeksa SHveytsarii // Mezhdunarodnoe ugolovnoe pravo i mezhdunarodnaya yustitsiya. 2014. № 6. S. 18-21.
Revin V.P. Sovremennoe reformirovanie ugolovnogo zakonodatel stva kak otrazhenie ugolovnoy politiki Rossii // Probely v rossiyskom zakonodatel stve. 2013. № 2. S. 120-123.
Tablitsa popravok k proektu federal nogo zakona № 359513-6 rekomendovannykh Komitetom po finansovomu rynku k prinyatiyu elektronnyy resurs Gosudarstvennaya Duma Rossiyskoy Federatsii : ofits. sayt. - URL : http://asozd2.duma.gov.ru/work/dz.nsf/ByID/FFD03DF017DA924543257D0400596D65/ File/tablitsa 20popravok posle 20komiteta k 20p.doc OpenElement(Data obrashcheniya 10.06.2016 goda)
Tri resheniya problemy defitsita Pensionnogo fonda : vyderzhki iz stenogrammy avtorskoy programmy 1-go zamestitelya predsedatelya federatsii nezavisimykh profsoyuzov Andreya Isaeva Ataka Isaeva na Russkoy sluzhbe novostey elektronnyy resurs Region. soyuz Ivanovskoe oblastnoe ob edinenie organizatsiy profsoyuzov : ofits. sayt. - URL: http://ivanovo-prof.ru/novosti iooop/tri resheniya problemy deficita pensionnogo fonda/ (Data obrashcheniya 21. 06.2016 goda)
Tumanyants K.A. Problemy pensionnogo obespecheniya v rf i sposoby ikh resheniya // Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya 3: Ekonomika. Ekologiya. 2011. №2. S.140-146
TSyplyaeva N.I. Puti preodoleniya krizisa pensionnoy sistemy Rossii // Vlast . 2014. №3. S.56-60.

conditionality, criminalization, crime, financial institution, falsification of documents, financial records.