贪污罪与受贿罪的司法适用困境及纾解——以涉案款物性质存疑为例

Application dilemma and relief of the corruption and acceptance ofbribes:Take the questionable property nature involved for example

对于如何准确区分贪污罪与受贿罪,学界观点可以统一为“四要件”标准,即根据贪污罪与受贿罪在犯罪主体、犯罪的主观方面、犯罪客体和犯罪的客观方面之不同来加以认定。然则,“四要件”标准因其本身的局限性并不能解决新型贪污罪与受贿罪的认定困境。当犯罪主体的行为同时符合贪污罪和受贿罪的犯罪构成时,“四要件”标准随即失效。面对前述贪污罪与受贿罪的司法认定困境,应以界定“涉案款物性质”为标准进行破解。

The issue about how to accurately distinguish the crime of corruption and acceptance of bribes,scholars put forward many points of view can be unified as the“four elements”standard,that is,according to the crime of corruption and acceptance of bribes in the subject of the crime,the subjective aspect of the crime,the object of the crime and the objective aspect of the crime to be identified.However,because of their own limitations,the“four elements”standard cannot solve the dilemma of the new type of the crime of corruption and acceptance of bribes.When the act of the subject of crime meets the crime constitution of corruption and acceptance of bribes at the same time,the“four elements”standard becomes invalid immediately.In the face of the judicial determination of the above-mentioned crime of corruption and acceptance of bribes,we should take the definition of“the nature of the object involved”as the standard to solve the problem.