Analysis And Prevention About Embezzlement Committed By Executives Of State-owned Enterprise Based On The GONE Theory

With the rapid economic development in our country,various social problems have gradually emerged.Among them,the issue of corruption is one of the major issues involved.Since the 18 th National Congress of the Communist Party of China,concerns about corruption have been further raised in our country.However,job-related crimes,especially embezzlement crimes,account for a large proportion in the corruption of state-owned executives.In recent years,embezzlement committed by the executives of state-owned enterprise have happened frequently,many executives take the risk of committing such crimes for their own benefit.Judging from the 2016 Entrepreneurial Crime Report released by the Legal Daily,the report data reveals the grim situation of crimes committed by the state-owned enterprise executives.The crimes committed by state-owned enterprise executives accounted for more than half of all the cases.And the amount of money in these cases is also incredible,such as YanYongming in the Tonghua Golden-horse Pharmaceutical Group,YuTieyi in the LongMay Group and Zhuangyao in the Guangdong Materials Group,the amount of crimes reached hundred million yuan.In short,according to the media reports and statistics,we can see that the situation of embezzlement committed by executives of state-owned enterprise is not optimistic.With the media exposure,the crimes committed by state-owned enterprise executives are also exposed,the great number of crimes,the astonishing amount of money involved,the high proportion of collective crime,the increasingly concealed crime tactics and the long crime incubation period,all of these are surprising for people.The problems posed by embezzlement committed by state-owned enterprise have brought serious consequences to the country and society and have drawn widespread public concern.On the one hand,the drastic loss of state assets undermines the interests of the state and the group,it also undermines the economic order in the socialist market.On the other hand,state-owned enterprises play an important role in our national economy.Crimes committed by state-owned enterprise executives will affect the reputation of the state,damage the public image of state-owned enterprises and affect the stability and development of state-owned enterprises.Although embezzlement crimes committed by executives of state-owned enterprise have been widespread,the government has also introduced relevant policies.However,due to the high number of embezzlement crimes committed by executives of state-owned enterprise and the bad impact,it is necessary to theoretically analyze the problems of embezzlement committed by executives in state-owned enterprises.This article analyzes the characteristics and the means of crimes.And the essay also analyzes the causes of occupational crimes committed by state-owned enterprises executives and identifies them,and finally we put forward some effective suggestions and measures.First of all,we begin with the current severe embezzlement crimes committed by executives of state-owned enterprises as the starting point.This paper analyzes the background of the occupational crime committed by state-owned executives and the necessity of studying the occupational crime committed by state-owned enterprises,and then summarizes the relevant reference data and introduces the ideas of this thesis,writing methods and the framework of this dissertation.Secondly,this paper defines several related concepts of occupational crime committed by state-owned executives,and summarizes the characteristics and common means of occupational crime committed by state-owned executives.At present,the main characteristics of occupational crime committed by state-owned senior executives include: the high number of crimes;the huge amount of money involved;the high proportion of collective crimes;the increasingly concealed criminal practices;and the longer criminal incubation period.At present,the common means of embezzlement crimes committed by state-owned executives include: Using related party transactions to divert assets;using public funds for personal interest;taking advantage of unrecorded trading;and bribery in business activities.In addition,for the GONE theory,this paper also defines the concept and analyzes its factor content.Thirdly,based on the theory of GONE,this paper analyzes the causes of embezzlement committed by state-owned enterprise executives from the greedy dimension,the need dimension,the opportunity dimension and the exposure dimension separately.This also provides the theoretical basis for the identification and prevention of occupational crime committed by state-owned enterprise executives.Moreover,based on the theory of GONE,this dissertation identifies and analyzes the occupational crimes committed by state-owned senior executives.From the greedy dimension,the need dimension,the opportunity dimension and the exposure dimension respectively,this article introduces the identification methods of crimes committed by state-owned enterprise executives.Finally,based on the above cause analysis and identification analysis of the occupational crime committed by state-owned executives,we bring forward some measures and suggestions based on four aspects of GONE theory: greedy psychology,crime opportunity,executives’ demand,supervision mechanism and legal system.