对隐瞒境外存款犯罪应予以有效惩治  

Punishing the Crime of Concealing Overseas Bank Deposits

作　　者：杜方正 Du Fangzheng

机构地区：[1]东南大学法学院

出　　处：《学术前沿》2019年第24期126-129,共4页Frontiers

摘　　要：隐瞒境外存款罪是贪污贿赂犯罪体系中的一个非典型罪名,相对于其他贪污贿赂罪名,其法律适用频率较低。还原立法原意,厘清隐瞒境外存款罪的法律适用,探寻其刑事政策本义及与官员财产申报制度的关联成为新时期反腐败学术研究和司法实务界共同的期许。厘清隐瞒境外存款罪的法律适用障碍,首要应准确界定境外存款中的"存款"、关联罪名等交错之点。宽严相济的反腐败刑事政策赋予隐瞒境外存款罪延续与坚守的本质要义,并为官员财产申报制度的建立与完善提供刑法根据。因此,提倡惩治隐瞒境外存款犯罪是实现刑法功能、刑事政策以及官员财产申报制度等"刑事生态"的必由之路。The crime of concealing overseas bank deposits is an atypical one in the criminal system of corruption and bribery. Compared with other crime names of corruption and bribery, it is rarely cited. Restoring the original legislative intention, clarifying its legal application, and exploring the original meaning of the criminal policy behind and its connection with the official property declaration system have become the common expectation of the anti-corruption academics and the judicial practitioners in the new era. To streamline the obstacles to the application of the provisions on the crime of concealing overseas bank deposits, we should first accurately define the "deposits" and related crimes. The anti-corruption criminal policy of "tempering justice with mercy" gives an essential meaning to the continuation and persistence of the crime of concealing overseas deposits and provides a criminal law basis to the establishment and improvement of the official property declaration system. Hence, advocating punishing the crime of concealing overseas deposits is the only way to realize the "criminal ecology" consisting of functions of the criminal law, criminal policy and the official property declaration system.

关 键 词：隐瞒境外存款罪 刑事政策 官员财产申报制度 

分 类 号：D924[政治法律—刑法学]