腐败资产无条件返还机制研究

On the Mechanism of Unconditional Return of Corrupt Assets

在依照《联合国反腐败公约》进行腐败资产返还过程中,各国就资产流入国能否对返还时间,返还对象加以限制的问题产生了分歧。在扣除必要费用后对腐败资产的无条件返还符合资产返还原则设立的初衷和内在要求,是各主权国家相互尊重的体现,对资产流出国和资产流入国均有裨益。应当对《联合国反腐败公约》中规定的"订立协议"和"共同安排"进行限缩解释,并在实践中以国家监察委为对外挂牌的反腐败国家机构,并做好腐败资产的管理和公示制度。

In the process of returning corrupt assets in accordance with the United Nations Convention against Corruption, countries in the world have disagreed on whether countries to which the assets flow can place restrictions on when and to whom they can be returned. The unconditional return of corrupt assets after deducting the necessary expenses is in line with the original intention and inherent requirements of the principle of return of assets, is a manifestation of mutual respect among sovereign states, and is beneficial to both countries. The "conclusion of agreements" and "common arrangements" stipulated in the United Nations Convention against Corruption should be interpreted restrictively, and in practice the State Committee of Supervisory should be listed as a national anti-corruption institution, and improve the management of corrupt assets and publicity system.