论我国反腐败领域内部举报制度及内部举报人保护  

Study on Whistleblowing System and Protection of Whistleblowers in the Field of Anti-corruption in China

作　　者：王秀梅[1] 王肃仪 WANG Xiu-mei;WANG Su-yi(School of Law,Beijing Normal University,Beijing 100091,China)

机构地区：[1]北京师范大学法学院,北京100091

出　　处：《河北法学》2024年第4期19-41,共23页Hebei Law Science

摘　　要：组织内部的腐败因其隐蔽性而难以被发现,故内部举报制度在揭发组织内部的腐败方面起着重要作用,究其历史来源,我国的检举揭发或举报(reporting)制度时间久远。故从内部举报的概念及行为模式着手,结合我国举报制度之特殊性,阐明内部举报行为应系举报行为的一种,但行使主体限于组织内部人员且仅限于对特定国家权力机构进行举报(对外举报)。并以我国现有举报制度的立法现状为根基,加之参考国外相关立法,我国现行法律应当系统区分内部举报人与一般举报人,对内部举报人进行单独保护。具体而言,即从明确内部举报的内容、提升对内部举报人的保护力度以及构建对内部举报人的激励机制三个方面逐步建立健全我国“内部举报人”制度。2023年12月29日,《刑法修正案(十二)》通过,为惩治民营企业内部腐败犯罪提供了法律手段,进一步对国家反腐倡廉号召作出了回应。内部举报制度亦亟待作出相应的完善,从而更好地治理腐败,净化社会风气。Corruption is a kind of crime that is difficult to be detected because of its concealment,which shows that the whistleblowing system plays an important role.There is a long history of exposure or reporting system in China.From the concept of whistleblowing and its behavioral patterns,combined with the consideration of the particularity of China's reporting system,it is acknowledged that the whistleblowing behavior is a kind of reporting behavior,but the exercise of the subject is limited to the organization's internal personnel,and is limited to a specific national authority to report(external disclosure).Taking the current legislative status of China's existing reporting system as a foundation,coupled with reference to foreign legislation,it is believed that China's current laws should systematically distinguish whistleblowers from general reporters to protect the former separately.Specifically,it is to gradually establish and improve the whistleblowing system in China from the following three aspects:clarifying the content of whistleblowing,protecting whistleblowers,and constructing incentive mechanisms for whistleblowers.On December 29,2023,the Amendment to the Criminal Law(XII)was passed,providing legal means to punish corruption crimes within private enterprises and further responding to the national call for anti-corruption initiatives.The whistleblowing system needs to be improved accordingly,so as to better counter corruption and clean the social environment.

关 键 词：举报制度 内部举报 举报人保护 反腐败 外国立法 

分 类 号：DF6[政治法律—刑法学]