摘要
随着世界经济的全球化发展,腐败犯罪分子的犯罪手段日益复杂化,犯罪所得资产的转移和藏匿也变得多样化,使各国打击腐败犯罪有了新的重要意义。同时,建立有效的资产追回机制,全面追回境外腐败资产势在必行,但在实践中却因法律等方面的障碍,追回腐败资产面临重重困难。《联合国反腐败公约》第五章确立的"腐败资产追回机制",为腐败受害国破解追回腐败所得资产难题提供了重大转机。我国作为腐败犯罪的一个重要受害国,应当加紧研究《联合国反腐败公约》的有关制度,完善配套制度建设,有效利用"资产追回机制"追回外流的资产。
With the globalization of the world economy ,criminal means of corruption become more complex and the transfer of assets and the crime concealment also become diversified ,w hich has a new significance to fight against corruption .Meanwhile ,the establishment of an effective asset recovery mechanism to fully recover corrupt foreign assets is imperative ,but in practice due to legal impediments it is difficult to recov-er corrupt assets .Chapter Five of United Nations Convention against Corruption establishes anti-corrup-tion legal mechanism and offers significant turning point for the recovery of assets problem of corruption victim countries .China ,as a major victim of the crime of corruption ,should step up research “Conven-tion” system ,improve the supporting system construction ,and effectively use the “Convention” and“as-set recovery mechanism” to recover the outflow of assets .
出处
《辽宁师范大学学报(社会科学版)》
2014年第1期24-28,共5页
Journal of Liaoning Normal University(Social Science Edition)
基金
国家社科基金一般项目(10CFX079)
关键词
《联合国反腐败公约》
腐败
资产追回
直接追回制度
间接追回制度
UN Convention against Corruption
corruption
asset recovery
direct recovery system
indirect recovery system