摘要
随着资本市场发展,以原始股交易为载体的新型受贿行为呈现复杂化、隐蔽化趋势,其借助合法商事外观规避刑事规制的问题日益凸显。司法实践中过度依赖交易形式合法性审查,难以穿透合同、资金流转等表面合规要件以揭示权钱交易内核,导致原始股交易型受贿存在认定困境。文章从“形式审查”转向“实质穿透”,通过解构交易外观的表象合法,揭穿利益输送的隐蔽路径,构建以“实质穿透”为指引的认定体系,为司法机关识别变异腐败、精准适用受贿罪构成要件提供可操作的方法论指引。
With the development of capital markets,new forms of bribery involving pre-IPO stock transactions have become increasingly complex and covert.The issue of such transactions exploiting the appearance of legitimate commercial activities to evade criminal regulation has become increasingly prominent.Judicial practice’s overreliance on examining the formal legality of transactions makes it difficult to penetrate the surface-level compliance elements—such as contracts and fund flows—to reveal the core of power-for-money transactions.This has led to challenges in identifying bribery involving pre-IPO stock transactions.This paper shifts the focus from“formal review”to“substantive penetration”.By deconstructing the superficial legitimacy of transactional appear-ances and exposing the concealed pathways of interest transfers,it constructs a recognition system guided by“substantive penetration.”This provides judicial authorities with an operational methodological guide for identifying mutated corruption and accurately applying the elements of the crime of bribery.
作者
叶诗韵
YE Shi-yun(China University of Political Science and Law,Beijing 100088,China)
出处
《泰州职业技术学院学报》
2025年第5期54-57,共4页
Journal of Taizhou Polytechnic College
关键词
原始股
实际出资
受贿罪
pre-IPO shares
actual capital contribution
crime of bribery
