国家出资企业高管贪污贿赂犯罪难点问题的认定  

Issues on Recognition of Difficulties of Corruption and Bribery by Executives in state-funded enterprises

作　　者：刘琦[1] 

机构地区：[1]西南政法大学,重庆401120

出　　处：《广西政法管理干部学院学报》2015年第1期44-49,共6页Journal of Guangxi Administrative Cadre Institute of Politics and Law

摘　　要：国企改制和管理的复杂性导致了国家出资企业高管贪污贿赂犯罪认定的一系列难点问题。国家出资企业高管"国家工作人员"主体身份的界定不仅要鉴别是否为"委派"和"从事公务",还应认定其实然职务行为与应然公务行为的关联。剖析国有出资企业高管隐匿国企资产行为时,对企业资产的范围、隐匿的行为方式以及改制后的企业属于原国企高管个人持股的企业还是属于职工集体持股的企业等问题的认定在实践中仍要谨慎。对"实际控制"的理性分析则是高管贪污贿赂犯罪既遂标准的关键。贪污数额是否应按照国有股份比例扣除,取决于贪污的国企资产是否还存于国有资产中。With the forwarding of the restructuring and the complexity of management of state - owned enterprises, difficulties exist in the recognition of corruption and bribery by executives in state - funded enterprises. The subject identity of the state functionary in state - funded enterprises depends on not only appointment and engaging in public service but also the relationship of offioial conducts in reality and official conducts in a rule. The key to identifying the behavior d secreting state - owned property is to identify the scope of enterprise assets, the ways, and to recognise that the restructured enterprises are personal holding companies or collective ownership enterprises carefnlly. An analysis on actual control is the point of the accomplished standard of corruption and bribery by executives. The state - owned assets in criminal amount of embezzlement should be deducted if they are still state - owned.

关 键 词：国家出资企业高管 国企改制 贪污贿赂犯罪 认定 

分 类 号：DF636[政治法律—刑法学]