摘要
行政主导为主的企业改制,国有资产流失严重。利用改制而故意侵吞公共财产的手段虽五花八门,但大都可以纳入现行刑法的评价范围。改制过程中贪污犯罪的司法认定,应根据贪污罪的基本特征,把握“非法占有”等贪污罪定罪要素的涵义,结合改制当时的背景,严格区分罪与非罪、此罪与彼罪。
In the corporate system reform guided by administration, there is serious loss of national properties. Though there are various means to peculate the public properties on purpose by taking advantage of system reform, most of them can be brought into the assessment of present criminal law. The judicial cognizance of defalcation committed during the system reform, should be made by balancing the conviction factors such as “illegal possession”, by strictly distinguishing the crime and the non-crime, this crime and that crime, based on the condition at that time.
出处
《江海学刊》
CSSCI
北大核心
2007年第2期133-138,共6页
Jianghai Academic Journal
基金
国家社科基金项目"反腐败国际公约与贪污贿赂犯罪立法完善"(项目号:06BFX050)的阶段性成果。
