摘要
我国刑法根据贪污贿赂的主体的不同,规定了不同的罪名与刑罚,如贪污罪与职务侵占罪、受贿罪与非国家工作人员受贿罪、挪用公款罪与挪用资金罪、行贿罪与对非国家工作人员行贿罪,这种立法模式直接导致了对于非公有制经济与公有制经济在刑法保护上的不平等现象。无论是国有公司、企业,还是其他所有制公司、企业的人员利用职务便利,侵占、挪用公司、企业财物,收受他人贿赂的,都统一定挪用资金罪,职务侵占罪,公司、企业人员受贿罪。将贪污罪、挪用公款罪、受贿罪的主体限制在国家机关工作人员的范围内。同时,应当在现行刑法规定的基础上,适度降低挪用公款罪、贪污罪的刑罚。
Our country's criminal law has stipulated the different crime and the penalty, according to different subject of embezzlement and bribe. For example, the crime of corruption and the invading with the aid of the duty, bribery crime and bribery crime of non - country staff, diverting government money and diverting the fund, bribing and bribing of the non - country staff, the legislative pattern directly causes inequalities of private economy and public economy in protection of criminal law. Regardless of state - owned company or enterprise and other system of ownership company, people are all committed the crime of diverting the fund, the invading with the aid of the duty and bribery crime if they invade and divert belongings of enterprise, or receive other belongings. The subject of crime of embezzlement, diverting government money and bribing should be limited in state personnel's. Simultaneously, we should reduce penalty of the crime of corruption and diverting government money on the basis of present criminal law.
出处
《昆明理工大学学报(社会科学版)》
2009年第7期22-28,共7页
Journal of Kunming University of Science and Technology(Social Sciences)
基金
国家社会科学基金项目<刑法修改研究>(07BFX058)
关键词
贪污罪
犯罪主体
立法完善
crime of corruption
crime of bribery
subject of crime
legislative consummation