摘要
'小金库'中涉及的犯罪,从设立行为上而言,因为其具有违法、违规性,在情节严重的情形下,构成滥用职权罪;从处分行为上而言,由于行为方式的多样性,其可能触及的犯罪根据其行为方式的不同而有所不同。但尽管如此,在具体案件中认定行为主体的罪数问题,还应当根据行为主体参与的行为内容及设立与处分行为之间是否存在牵连关系等因素来予以准确的认定,行为主体只应当对自己实施的行为承担责任,如果实施的行为之间具有牵连关系,那么应当按照牵连犯的处罚原则进行处理。
On crimes relating establishing and using small exchequer,the behavior of establishing is a crime of abuse of power because its’illegality.And the behaviors of using it constitute different crimes because its’different patterns.On the quantity of crime concerned with small exchequer,we should make decisions in accordance with subject’s behaviors and his behaviors’implications.A person only needs to be responsible for his behaviors.We must punish him in accordance with the principle of punishment of implicated offense if there is implicated relation in his behaviors.
作者
王奎
曾涛
Wang Kui;Zeng Tao
关键词
小金库
设立
处分
滥用职权罪
牵连犯
Small Exchequer
Establish
Use
Crime of Abuse of Power Implicated Offense