论单位受贿罪认定及相关问题.pdfVIP

( ) 2009年 8月 　　 西南科技大学学报 哲学社会科学版 　 A ug. 2009 第 26卷 　第 4 期 Jou rnal of Sou thwe st U n iversity of Science and Techno logy Vo l. 26 No. 4 论单位受贿罪的认定及相关问题 杨书翔 (西南科技大学法学院　四川绵阳　62 10 10) 【摘要 】单位受贿罪由于实施主体的特殊性 ,在实践中查获的案件很少 ,但是社会危害性却很大 。单位非法向内部 职工收取各种集资、摊派费用 。国有单位如学校 、企业等利用其垄断地位乱收费等行为 ,都可能构成单位受贿罪 。 司法机关对单位受贿罪的认定标准过于严苛 ,对单位受贿罪和受贿罪的犯罪成立数额做了相差悬殊的界定 ,违背法 益侵害这一犯罪本质 ,也不符合法律面前人人平等原则 。 【关键词 】单位受贿 ;犯罪主体 ;客观要件 ;认定标准 【中图分类号 】D 920. 0　　【文献标识码 】A 　　【文章编号 】1672 - 4860 (2009) 04 - 0008 - 06 D eterm ina tion of Br ibery Cr im e by a Un it and Its Rela ted Problem s YAN G Shuxiang ( Schoo l of L aw , Sou thwe st U n iversity of Science and Techno logy, M ianyang 62 10 10 , Sichuan , Ch ina) A b stract: Crim e of b ribe taken by a un it is rarely cracked down in p ractice due to p articu larity of crim inal subject. B u t the crim e cau sed a great harm to the society. A ll the fo llow ing acts m ay con stitu te a b ribery crim e by a un it, a un it illegally co llecting fund s and apportion ing co sts from in ternal staff, stateowned u n its such a s schoo ls, and bu sine sse s u sing monopo ly po sition to co llect illegal fee s. The standard that the judicial organ ho ld s the comm ission of a un it b ribery crim e is extrem ely rigorou s. A nd the gu ilty sum be tween b ribery crim e by a un it and b ribery crim e varie s con siderab ly. Th is not on ly deviate s from crim inal e ssence of vio lating legal in tere sts, bu t also goe s again st the p rincip le of equality before the law. Ke