【作者】 刘瑾；

【导师】 孙国祥；

【作者基本信息】 南京大学 ， 刑法学， 2017， 硕士

【摘要】 巨额财产来源不明罪是国际社会为应对日益严重的贪腐犯罪而提出的重要举措,自1988年我国大陆地区设立巨额财产来源不明罪以来,其在打击国家工作人员职务犯罪中发挥的作用有目共睹,特别是近几年反腐工作成效卓著,巨额财产来源不明罪更是频繁出现在落马高官的涉案罪名中,例如2017年1月23日,山东省济南市中级人民法院对第十二届全国政协原副主席苏荣受贿、滥用职权、巨额财产来源不明案一审公开宣判,认定被告苏荣对共计折合人民币8027万余元的财产不能说明来源;2016年12月20日,江苏省徐州市中级人民法院公开宣判山西省委原常委、山西省人民政府原副省长杜善学受贿、行贿、巨额财产来源不明案,认定被告人杜善学及其家庭有不能说明来源的财产共计折合人民币8961万余元;2016年5月25日,广西壮族自治区柳州市中级人民法院公开开庭审理的广东省政协原主席朱明国受贿、巨额财产来源不明一案,公诉机关指控朱明国有9104万余元的财产不能说明来源。虽然巨额财产来源不明罪在近年来的司法实践中取得一定成果,但是因其罪状设置的特殊性而引发的学术争议从未停歇,2009年《刑法修正案(七)》颁布后,因采纳的学说观点不同,原上海市信息化委员会、上海市经济和信息化委员会电子信息产业管理处处长徐绍敏受贿、巨额财产来源不明案的一审、二审对本罪的法律适用问题作出了截然相反判决,集中体现学术争议所引发的实践混乱。台湾地区与大陆地区一衣带水,拥有相似的文化传统与制度土壤,虽然其财产来源不明罪的设立时间不长,但由于前期经历了长达十几年的立法探讨,其现行立法充分协调本罪的功利性立法目的与刑事法原理之间的冲突,在不作为犯与身份犯这两个核心概念的基础上形成相对统一、更具操作性的结论,并在实务中运作良好,其制度经验与司法经验对大陆地区进一步完善巨额财产来源不明罪具有理论参考价值和实践借鉴意义,因此本文通过对两岸财产来源不明罪及其相关制度的比较研究,对大陆地区巨额财产来源不明罪及其相关制度的进一步完善提出建议,希望可以为大陆地区贪腐犯罪治理贡献微薄之力。全文共分为六个部分,第一部分是导言,主要对选择两岸财产来源不明罪比较研究作为论文题目的研究动机、研究目的以及研究方法加以阐述和说明。第二部分是通过对两岸财产来源不明罪的立法沿革、制度目的以及立法结构等制度背景的比较研究,为后文论述进行铺垫。第三部分是本文的核心内容,通过比较研究两岸财产来源不明罪共有构成要件的异同,阐明台湾地区采不作为说的理论依据及其借鉴价值。第四部分是两岸财产来源不明罪刑事责任的比较研究,在结合具体案例的基础上对两岸刑罚种类、涉案财产处置和量刑尺度三方面进行比较,借以构建合理的刑罚体系。第五部分是通过对两岸公职人员财产申报制度的比较,结合台湾地区公职人员财产申报制度历次修法的经验,对大陆地区未来构建公职人员财产申报制度提出建议。第六部分是对全文观点的总结,并以此对大陆地区构建以不作为为核心的巨额财产来源不明罪提出完善建议。更多还原

【Abstract】 The Crime of Huge Unidentified Property is the important measure to cope with the increasingly serious corruption crimes.Since the Crime of Huge Unidentified Property has been specified in the territory of Chinese Mainland from the year of 1988,it plays a crucial part in fighting against duty crime,especially in the criminal cases involving high-level officials along with the success of anti-corruption work in recent years.On January 23,2017,the Intermediate People’s Court of Jinan in Shandong province passed judgement on Su Rong,the vice chairman of the 12th session of the CPPCC national committee,in relation to his property converting into a total amount of RMB 8,027 M which has no lucid source.On December 20,2016,the Intermediate People’s Court of xvzhou in Jiangsu province passed judgment on Du Shanxue,the former member of Shanxi provincial standing committee and former vice governor of Shanxi Province people’s government,sentencing that the defendant,Du shanxue and his family has a huge amount of property converting into more than RMB 8,027 million without explicitly legal resource.On May 25,2016,the Intermediate People’s Court of liuzhou in the guangxi zhuang autonomous region hold a hearing of the case of Zhu guoming,the former chairman of guangdong province people’s political consultative conference,indentifying that Zhu guoming was unable to explain the legitimate source of a huge amount of RMB 9,104 million.Although the crime of huge unidentified property obtained some achievements in recent juridical practices,the academic controversy never ceases because of the particularity of its component elements of crime.In 2009,after "criminal law amendment(7)" promulgated,the conflict pertaining to the adoption of the theory point of view led to the opposite decisions on the legal applicability of the case of Xv shaomin between first instance and second instance,intensively reflecting the practice chaos caused by academic disputes.Taiwan and the mainland is separated by only a strait,with a similar culture tradition and the basis of law.Although the property crime has not been set up for long,due to the experience of legislation for several decades,it sufficiently coordinates between utilitarian purpose of legislation and the principle of criminal law,comes with a unified and operable conclusion on the basis of the two core concept of crime of omission and crime of status,and it operates well in the practical operations.The experience of regime and judiciary has its theoretical reference value and practical significance for the Mailand’s further improvement of the Crime of huge Unidentified Property.Therefore,the paper intends to,through systematic comparison on the property crime and related system of both sides,table proposals to the further improvement Crime of Huge Unidentified Property and the related system in the Mainland,to make humble contribution to the Mailand’s governance of crimes of corruption.The article is divided into six parts.The first part is introduction,explaining the research motivation,objectives and the methods for the comparative study on the property crime of both sides.The second part summarize the common point and difference of the property crime of both sides,through the comparative study on their background of the reasons,purposes and structure of the legislation,aiming to lay a foundation for the next discussion.The third part is the core content of this article,through the comparative study on the similarities and differences of the constitutive requirements of the property crime on both sides,verifying the theoretical support and the practical value of the crime of omission in Taiwan.The fourth part is a comparative study of criminal responsibility between two sides,on the basis of study of the specific cases,and comparing punishments,the disposition of property involved and sentencing scales,building a reasonable punishment system.The fifth part proposed for building a public servant property declaration system for Mainland in the future,through comparing the public servant property declaration system and combining the Taiwan public officials property declaration system revision method of experience.The sixth part summarizes the full view and proposes suggestions to build the crime of huge property’s unclear source with the omission as its core the Mainland.更多还原