贪污受贿赃款数额认定当中"扣除法"之我见  

Personal View On "Deduction Method" in Determining Bribes Amount

作　　者：王小青[1] 

机构地区：[1]广东商学院法学院,广东广州510320

出　　处：《广东商学院学报》2003年第1期86-89,共4页Journal of Guangdong University of Business Studies

摘　　要：在认定贪污受贿脏款数额时,将用于公务支出的予以扣除,这种做法不符合刑法理论,还会引发案件性质认定困难、执法混乱等一系列问题,必须正本清源,处理好赃款去向与量刑轻重的关系。In determining bribes amount, it is in contradiction with criminal law theory to deduct official expense from the bribes. Moreover, it can lead to a series of problems such as difficulty in defining case nature, and law enforcement confusion. Therefore, the relations between bribes spending and measurement of penalty should be dealt with properly.

关 键 词：赃款数额 扣除法 贪污受贿案件 法律依据 构成要件 量刑 

分 类 号：D924.3[政治法律—刑法学]