套取并占有科研经费的刑法性质研究

Research on the Behavioral Nature of illegal Extracting and Possession of Scientific Research Funds in Criminal Law

套取科研经费是现阶段科研经费管理中最突出的腐败现象。在目前的管理体制下,进入国有单位管理的科研经费应属于公款,科研人员支取和核销科研经费的行为是科研经费管理活动中的重要环节,具有公务活动的性质,非法占有的套取科研经费,可以为现行刑法中的贪污罪所评价。套取的科研经费的行为不应一律入罪,在仍用于科研项目的情况下,则可以阻却犯罪的成立。

Scientific research funds extracting is the most prominent corruption in the scientific research funds management at the present stage. Under the current scientific research funds management system,the scientific research funds under the management of State- owned Unit should be regarded as public funds. Meanwhile,scientific research funds drawing and cancel after verification are important steps in scientific research funds management and they belong to the category of official activities.Therefore,the act of illegal possession of scientific research funds can be charged with the crime of corruption. However,if the scientific research funds being extracted will also be used in scientific research project,the act of extracting should not be regarded as crime any more. That is to say,the act of using the scientific research funds being extracted in research project prevents the crime.