论私分国有资产罪主体.pdfVIP

摘 要 私分国有资产罪是 1997 年刑法新规定的罪名。该罪的犯罪主体究竟是单位还 是自然人，刑法学界一直存在争议，有的认为是单位，有的认为是自然人，还有 的认为既包括单位也包括自然人。总的来说，单位主体观（即私分国有资产罪的 主体是单位）是当前刑法学界的主流观点。 本文观点与主流观点恰好相反，认为私分国有资产罪的主体应当是自然人， 而不是单位。因为，“集体决定”私分国有资产体现的仅是单位成员的共同意志， 而不是单位的整体意志；“以单位名义”私分国有资产实质上是假借单位名义牟取 私利、损公肥私；而且，私分国有资产罪作为直接故意犯罪，其主观方面却不是 为单位谋取利益，而是单位成员借此谋取个人私利；私分国有资产罪作为获利型 犯罪，国有单位却不是受益人，相反，属于国有单位所有或者支配的国有资产被 单位成员侵占、瓜分，单位成了私分国有资产罪的直接受害人。如果将私分国有 资产罪理解为单位犯罪，那么，刑事诉讼程序的安排（是否将单位列作被告）以 及赃款赃物的处理（是否将追缴的赃款赃物退还原国有单位）等司法实践操作也 将面临困惑，这显然与刑法规定单位犯罪的初衷即“方便有效地打击单位的犯罪 行为”相违背。 关键词：私分国有资产罪；犯罪主体；自然人主体观；单位犯罪；赃款赃物处理 I ABSTRACT The Crime of Unauthorized Partition of State Property is the new crime, which is in the criminal law 1997 stipulated. The academia of the criminal law always has the dispute, whether the subject of the crime is the unit or the person. Some people think about the unit, some think about the person, but some think that it includes not only the unit but also the person. Generally speaking, the view of the unit-subject (namely the subject of the Crime of Unauthorized Partition of State Property is the unit) is currently the mainstream viewpoint in the academia of the criminal law. The viewpoint of this article is exactly opposite of the mainstream viewpoint. The article’s thought is that the subject of the Crime of Unauthorized Partition of State Property is the whole will of the member of the unit, but is not the unit. Because, “collectively decided” Unauthorized Partition of State Property belongs to the whole will of the member of the unit, but is not the units overall will. Unauthorized Partition of State Property “in the name of the unit” is materially with the name of unit to seek the personal gains, to