刑法中关于隐匿、故意销毁会计凭证、会计账簿、财务会计报告罪的立案规定是什么?-刑事立案以及量刑法律援助-法律咨询免费平台-国际律师联盟

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问题	刑法中关于隐匿、故意销毁会计凭证、会计账簿、财务会计报告罪的立案规定是什么?
释义	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，涉嫌下列情形之一的，应予立案追诉:(一)隐匿、故意销毁的会计凭证、会计账簿、财务会计报告涉及金额在五十万元以上的;(二)依法应当向司法机关、行政机关、有关主管部门等提供而隐匿、故意销毁或者拒不交出会计凭证、会计账簿、财务会计报告的;(三)其他情节严重的情形。法律依据《最高人民检察院公安部关于公安机关管辖的刑事案件立案追诉标准的规定（二）》第八条
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