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How to deal with the premeditated transfer of company assets to personal accounts by junior management accountants
Because the emphasis is on specific cases, the junior management accounting firm has compiled a recent case for your reference.

In the dark?

In just two years, Chen Gui (a pseudonym), an accountant in Jingjiang, committed a shocking "great event" and misappropriated 965,438+million public funds. Where did he spend such a large sum of money? I bought all the personal financial products, but I didn't get much money as a result, but the lawsuit was fought for several years. ...

Chen Gui is not young, she is 50 years old. Before the incident, he worked as a cashier accountant in a collective asset management station of a town in Jingjiang, and also worked as a general ledger accountant in a subordinate logistics company.

After the cashier and accountant go to the bank for many times every day, Chen Gui became interested in a personal financial product launched by the bank. This product has little risk, not only guarantees the principal within a certain investment period, but also has a fixed income. Chen Gui's head warmed up at the thought of so much "spare money" in his hand. Why not make a small investment temporarily and return the money to the account? Who knows?

Do it. On March 3, 2065438, he took advantage of his position to transfer 1 10,000 withheld by the logistics company to his personal account. Two days later, when he saw that the "boss" was silent, he boldly traded and bought personal financial products three times. At the end of that year, when the wealth management products expired, Chen Gui returned the misappropriated RMB 6,543.8+0,000, and he himself took the opportunity to "earn" nearly RMB 30,000.

Making money is as simple as that! Chen Guile is crazy and does the same thing over and over again. During the two years from March 3rd, 2065438 to April 6th, 2065438, he quietly embezzled public funds totaling * * * 965438+ ten thousand yuan, making an easy profit of about 60 thousand yuan. Unfortunately, in the process of handling the case, Jingjiang Procuratorate found that the fund flow of the management station was abnormal, and then tracked it down, and Chen Gui was arrested.

Why are you so stupid? Chen Gui's wife was anxious and angry when she learned that her husband had committed a crime. At the end of 20 16, she extracted the illegal income on behalf of her husband.

On May 3, this year, the case was heard in public. At the trial site, Chen Gui regretted it and asked more than 300 spectators not to learn their own cleverness, which ruined their future.

Because Chen Gui embezzled a huge amount of public funds, the court sentenced Chen Gui to five years and six months' imprisonment according to his criminal facts, circumstances, nature and degree of social harm, and the illegal income of RMB 55 1, RMB 6 1.62 yuan was confiscated and turned over to the state treasury.