隐瞒境外存款罪:规范检视、防治困境与纾困策略

Crime of Concealing Overseas Deposits:Normative Inspection,Prevention and Governance Difficulties,and Management Measures

《刑法》设立隐瞒境外存款罪,旨在强化对国家工作人员财产状况的监督。然而隐瞒境外存款罪在监察、司法实践中长期处于“休眠”状态,存在诸多有争议的问题亟待深入研究。阐明隐瞒境外存款罪规范意涵,消解条文语义模糊性,应当紧紧围绕隐瞒境外存款行为侵犯的法益,并结合罪名适用的现实环境,对有争议观点展开梳理、论辩与反思。当前防治隐瞒境外存款犯罪,面临源头治理受阻、问题线索疏漏、办案程序繁杂的困境。为有效纾困,应妥善处理期待与现实之间的矛盾,以现行财产申报规定为逻辑起点,推动规范供给优化、制度刚性执行以及办案专业化、集约化,促进制度建设与治理效能更好地转化融合。

The purpose of setting up the crime of concealing overseas deposits in Criminal Law is to strengthen the supervision of the property condition of government employees.However,the crime has remained“dormant”for long in supervision and judicial practice,controversial issues numerous waiting for further studies.Centering on the legal interests violated in the act of concealing overseas deposits,the normative meaning of the crime is to be illustrated,the semantic ambiguity of the crime to be resolved,so that dispute focus,debate and reflections can be found and made in combined consideration of the current environment.At present,the prevention and control of the crime is faced with the predicament regarding source management,lack of clues and complicated legal procedures.To effectively resolve the difficulties,the contradiction between expectation and reality must be properly handled,taking the current property declaration provisions as the logical starting point,optimization and rigid implementation of the system,specialization and intensification of case-handling to be promoted,system construction and governance efficiency to be better transformed and integrated.