干股受贿刑法适用疑难问题

On the Difficulties of the Application of Criminal Law concerning the Acceptance Bribery of Carried Interest

作为受贿罪行为对象的干股,意指收受人未出资而获得的具有相应资金对应、可定期收取红利的合法股份,应根据公司性质确定干股价值。干股受贿未遂具有区别于其它新型受贿犯罪的独立认定规则。在受贿股份真实性缺失的前提下,股份只是给付国家工作人员高额红利的借口,检察机关应当直接将所分红利计入犯罪数额。

The carried interest, as the object of bribery, indicates a receiver obtains the legal options which can make the shareholder draw in bonus. The price of the carded interest should be confirmed by the nature of corporation, and the attempted bribery of carried interest has its independent rules of other new types of bribery. On the condition of falsity of stock, the carried interest is only an excuse of giving high bonus to state officials, therefore all the bonus should be calculated into the amount of bribery.