摘要
横向科研经费属于课题委托单位的非公共财产,而不属于高校的公共财产,因而套取高校横向科研经费的行为,不构成贪污罪。虽然科研人员本身不具有国家工作人员的身份,但在其被授权管理科研经费的情况下,即具有了从事公务的职务便利。利用这种职务上的便利套取纵向科研经费的,可以构成贪污罪。即使套取纵向科研经费的行为可以构成贪污罪,也不应将套取的全部数额认定为贪污数额,而应区分经费使用上的违规与犯罪;在认定犯罪数额时,应扣除一切最终用于科研活动的经费开支以及科研人员应得的劳务费。虽然套取纵向科研经费的行为可以构成贪污罪,但可以通过多种出罪途径将套取纵向科研经费的行为出罪化。
Horizontal scientific research funds belong to the non-public property of the entrusted unit,rather than the public property of colleges and universities,so the act of misappropriating horizontal scientific research funds of colleges and universities does not constitute the crime of corruption.Although scientific researchers themselves do not have the status of national staff,they have the position convenience to engage in public affairs when they are authorized to manage scientific research funds.Taking advantage of the convenience provided by this position to obtain vertical research funds can constitute the crime of corruption.Even if the act of obtaining vertical research funds can constitute the crime of corruption,the total amount should not be recognized as the amount of embezzlement,but a distinction should be made between violations and crimes in the use of funds;When determining the amount of crime,all the expenses ultimately used for scientific research activities and the service fees due to scientific researchers should be deducted.Although the act of obtaining vertical research funding can constitute a crime of corruption,it can be decriminalized through various ways.
出处
《江西社会科学》
CSSCI
北大核心
2023年第11期124-131,208,共9页
Jiangxi Social Sciences
基金
国家社会科学基金项目“套取挪用科研经费行为的刑法规制研究”(15BFX088)后期成果。
