摘要
贪污贿赂案件中赃款"用于公务支出"是司法实践中定罪量刑的一个疑点和难点,也曾是贪污贿赂犯罪嫌疑人脱罪的一个辩点。其在实践中的认定,直接影响对贪污贿赂行为的定罪量刑,也直接关系到对腐败的打击力度。最高人民法院、最高人民检察院于2016年4月发布的《关于办理贪污贿赂刑事案件适用法律若干问题的解释》对"为公支出"问题予以明确规定,为我们正确认定贪污贿赂犯罪提供了遵循。但因实践中为公支出、社会捐赠的情况较为复杂,如何理解与适用这一解释,需要进一步探究界定,以便更好地实现刑法的打击和保障功能。
Expenditure related to official business is a doubtful and difficult point in conviction and sentencing of corruption and bribery cases. It is also a point that the suspects of such crimes used to make in their defense. Its dissertation directly affects the conviction and sentencing of such crimes and is directly related to the legal sanction against corruption. The Judicial Interpretation and Law Application for Corruption and Bribery Cases jointly issued by the Supreme People's Court and Supreme Procuratorate in April 2016 explicitly stipulates the expenditures related to official business, which provides a rule for convicting embezzlement and bribery. However due to the complex nature of such issues, it takes further investigation to understand and apply this judiciary interpretation so as to realize the guaranteeing function of criminal law.
出处
《河南社会科学》
CSSCI
北大核心
2017年第10期99-102,共4页
Henan Social Sciences
关键词
贪污
贿赂
为公支出
Embezzlement
Bribery
Expenditures Related to Official Business