Nusikalstamo buhalterinės apskaitos tvarkymo dalyko samprata bei reikšmė kvalifikacijai

LTŠiame darbe analizuojama nusikalstamo buhalterinės apskaitos tvarkymo dalyko samprata bei šios sampratos įtaka kaltojo asmens nusikalstamų veiksmų (neveikimo) kvalifikacijai. Atsižvelgiant į tai, jog nusikalstamo apskaitos tvarkymo objektas yra buhalterinės apskaitos vedimo tvarka, straipsnyje pabrėžiama, jog analizuojamo nusikaltimo sudėties požymiai, būdami blanketinio pobūdžio, analizuotini pagal specialių teisės aktų nuostatas, kurios ir turi įtakos nusikalstamo buhalterinės apskaitos tvarkymo dalyko konkretizuotai sampratai. Ši samprata leidžia atsakyti į klausimą, kokie dokumentai gali būti šio nusikaltimo dalykas ir kaip tokių konkrečių dalykų įrašymas į nusikaltimų sudėtį lemia asmens veiksmų (neveikimo) kvalifikaciją. [Iš leidinio]Reikšminiai žodžiai: Buhalterinė apskaita; Dalykas; Kvalifikacija; Nusikaltimai finansams; Nusikaltimo dalykas; Veikų kvalifikavimas; Accountancy; Accounting, Finance Crimes of Crimes thing; Bookkeeping; Classification of the acts; Crime qualification; Object.

ENArticle presents the conception of the object of criminal accountancy and discusses the influence of the object over the crime qualification according to the new Criminal Code of Lithuania. The object of criminal accountancy is determinated by the law of accountancy. In spite of the opinion of the authors in Lithuanian literature, that objects of criminal accountancy are three documents – documents, registers and financial accountability – the author of this article discusses the idea, that according to the law of accountancy the objects of criminal accountancy can be only documents and registers. The financial accountability is not the object of criminal accountancy. The author of this article notices that a lawyer must decide if a document in the criminal case had to be fulfilled as a document of accountancy in general too. If that should be done – what sort (according to the reglamentation) of the document had to be fulfilled. Then you can solve the next problem – if the document of accountancy is the object of the crime. The law doesn’t reglament the form, contents and the number of the registers but the accountant must register economic events and economic operations least in one register. In spite of this contents of the registers is not reglamented, the information, which must be fixed, has to satisfy the requirements of the law. Such a conception of the object of criminal accountancy influences the process of crime qualification, which is discussed in this article too – the understanding of the object of the discussed crime means that criminal influence over the financial accountability must be punished according to the other articles of the Criminal Code of Lithuania. [From the publication]