摘要
包含滥用职权在内的失职渎职类违纪行为已成为海关纪检监察部门查处违纪案件的重要构成。本文借鉴法学理论中,主体、主观要件、客体、客观要件的犯罪构成,分析海关执法中滥用职权违纪行为的构成要素,提出在理论上如何界定滥用职权的定义和标准;结合海关执法的特点,分析对比滥用职权违纪行为,与玩忽职守、徇私枉法乃至贪污受贿等违纪行为的异同,分析几种违纪行为间存在的竞合、吸收等关系,指导海关纪检监察案件审理工作;通过对已有违纪案件的梳理,归纳出几类相对常见的海关执法中滥用职权违纪行为进行规范性表述。
Negligence of duty and malpractice,including misuse of authority, has become an important part of customs discipline inspection and supervision departments in handling discipline-violating cases. In this article,based on the legal theory about the constitution of a crime which includes subject, subject essentials, object and objective essentials, the components of misuse of authority in customs enforcement were analyzed,and the way of defining the term of ' misuse of authority ' and establishing the standards theoretically was put forward;the differences and similarities between misuse of authority, negligence of duty, bending the law to suits one’s selfish ends, and embezzlement and bribe-taking were analyzed in combination with the characteristics of customs enforcement, and the competition and cooperation relationship and assimilating relation between different behaviors of disciplinary violation were analyzed so as to offer advice to customs discipline inspection and supervision departments in case hearing;through analysis of existing cases of violating the discipline, several types of relatively frequently occurred misuse of authority in customs enforcement were stated in a standard manner.
出处
《海关法评论》
2017年第1期254-268,共15页
Review of Customs Law
关键词
海关法
渎职
滥用职权
Customs Law
Malpractice
Misuse of Authority