故意销毁会计账簿罪立案标准是什么?-法规政策咨询及电话投诉类法律援助-法律咨询免费平台-国际律师联盟

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问题	故意销毁会计账簿罪立案标准是什么?
释义	法律分析：故意销毁会计账簿罪立案标准是：客体是国家对公司、企业的财会管理制度，客观上表现为隐匿或者故意销毁依法应当保存的会计凭证、会计帐簿、财务会计报告，情节严重的行为。主体既可以为自然人也可以是单位，主观方面由故意构成。法律依据《中华人民共和国刑法》第一百六十二条隐匿或者故意销毁依法应当保存的会计凭证、会计账簿、财务会计报告，情节严重的，处五年以下有期徒刑或者拘役，并处或者单处二万元以上二十万元以下罚金。
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