摘要
针对我国刑法学界关于私分国有资产罪主体方面的诸种观点 ,在评析的基础上 ,提出私分国有资产罪的主体不是单位犯罪 ,而是自然人主体中的特殊主体 ,即国家机关、国有公司、企业、事业单位。
Based on analyzing various points on the subject of the crime of embezzling state-owned assets, the author presents that the subject of this crime is not the unit, but the special subject of natural persons, who are directly in charge of and responsible for the state-owned assets in the state organs, state-owned companies, enterprises, institutions or people's organizations.
出处
《中南大学学报（社会科学版）》
2004年第5期599-603,共5页
Journal of Central South University：Social Sciences
关键词
私分国有资产罪
单位犯罪
法人犯罪
特殊主体
the crime of embezzeling state-owned assets private
the crime of unit
the crime of judicial persons
the special subject
