对我国单位受贿罪“账外暗中”的理性思考  

Thinking About Secret Kickbacks in the Crime of Organizational Bribery

作　　者：吴忆萍[1] 

机构地区：[1]重庆工商大学法学院,重庆市400000

出　　处：《西南大学学报（社会科学版）》2007年第2期114-117,共4页Journal of Southwest University(Social Sciences Edition)

摘　　要：我国刑法第387条第2款规定的单位受贿罪须以“账外暗中”收受回扣为成立要件,但是,实践中已出现用规避“账外暗中”的方式来逃避法律制裁的行为,反商业贿赂的现实已经凸现出我国刑事立法的局限。因此,取消单位受贿罪中的“账外暗中”,使刑法第387条第1、2款规定的单位受贿罪构成要件趋于一致,无论是出于刑法理论的分析还是反商业贿赂的实际需要,都是社会发展的必然。Along with the increase of the striking dynamism of our government to the commercial bribery, the new means of the commercial bribery appeared unceasingly. In order to evade legal sanction, they adopt the way of evading give kickbacks in secret out of their account. We should accelerate the process of combat corruption and build a clean government and improve the quality of opposing the commercial bribery and the way of giving kickbacks in secret out of the account in the crime of bribe taken by a unit ought to be canceled.

关 键 词：单位受贿罪 “账外暗中” 理性思考 

分 类 号：D924.392[政治法律—刑法学]