论私分国有资产罪的司法认定-法律专业论文.docxVIP

摘要摘 摘要 摘 要 随着社会经济的迅速发展，私分国有资产的现象日趋严重，为有效地打击 犯罪、保护国有资产，1997年刑法典增设了私分国有资产罪，但本罪在刑法学 界存在诸多争议，司法实践中遇到很多问题。 本文分别对私分国有资产罪的主体、犯罪对象的范围、客观方面及与其他 相关罪名的区别进行了论述。通过研究本罪名，笔者认为主体方面除国家机关、 国有公司、企业、事业单位、人民团体外，在一定条件下，上述单位的分支机 构、内设部门、政府临时成立的机构及承包单位均可成为本罪的犯罪主体：犯 罪对象方面区分了国有资产和国有财产的含义，建议将此罪名改为私分国有财 产罪，同时建议针对非国有单位，增设私分单位财产罪，对私分小金库、私分 单位受贿款、私分行政事业单位的创收及变卖报废物品或废旧物品的收益及折 旧完毕的财产进行论述，上述行为可以构成该罪；介绍了客观方面诸如如何理 解“以单位名义、“集体私分与“数额较大等问题的认定标准，本文比较 了该罪与一般违纪行为、共同贪污、徇私舞弊低价折股、低价出售国有资产行 为的罪与非罪，此罪与彼罪的认定。笔者对该罪名作了初浅分析，望各位老师 批评指正。 关键词：私分国有资产罪主体范围犯罪对象客观行为司法认定 AbstractAbstract Abstract Abstract Along with the social economy develops rapidly，the phenomenon of distributing state‘。owned assets privately is an increasingly serious problem．For attacking the crime effectively and protecting the state asset from loss，the crime of distributing state—owned assets privately is supplemented in the amended 1997 penal code．However，there exist many of controversies in the circle of criminology about this crime and a great many problems have come up in the judicial parctice． This paper mainly discusses the subject and the target of the crime， the determination of the objective aspect and the difference between thiS and other similar crimes．The subject of the crime of distributing state-owned assets privately including State agency，the state—owned company，the state—owned enterprise，the institution and the maSS organization．In some condition，the branch office and the internal organization of all the above units，the temporally organizations const i tuted by government and the enterpri se under contracted management can be the subjects of thi S crime．The paper di fferent iates the target of the crime between the stated—-owned assets and the stated—。owned money and property，and draws a conclusion that the crime of di stribut ing state-owned money and property privately is better．The paper alSO discusses the criminal behaviors about the distribution of unauthorized departmental coffers，the distribution of money from the crime of b