略论刑法中的“特定款物”——兼议贪污罪中若干“特定款物”的认定

Elementary Discussion on "Specific Funds" in the Criminal Law

刑法中的特定款物或为入罪要素,或为量刑要素,兼具形式上的特定性和实质上的保障性,其所发挥的保障性功能表现为保障公民的基本生活或生命健康与安全。贪污罪对特定款物采用概括式的规定,其范围最为广泛。社保基金、农村危房改造补贴、征地补偿费和安置补助费具有特定性和社会保障性的特征,当属贪污罪中的特定物款;优抚事业单位专项补助资金具有形式上的特定性,但不具有保障性,不属于特定款物。

The specific funds in the criminal law, the element of incrimination and sentencing which has both formal specificity and substantial supportability. The crime of embezzlement has been adopted as a general guidance in the field of specific funds, such as social security funds and resettlement subsidies. The special subsidy funds of preferential treatment institutions have formal specificity, but they are not indemnificatory that do not belong to specific funds.