“小金库”现象刑法规制研究

发布时间：2018-05-06 03:05

本文选题：小金库 + 刑法规制　；参考：《贵州师范大学》2017年硕士论文

【摘要】：“小金库”之乱象已经有很多年头,其混乱之巨,不仅导致国有资产流散、产生腐败外,而且深度扰乱了市场经济之常态。虽然党中央、国务院多次开展了对于“小金库”问题的治理,但治理效果并不好。更为严重的是,近几年的“小金库”问题呈现出扩大蔓延之势。“小金库”现象的愈演愈烈有其深层的制度原因,但是法律层面的处置不力是其屡禁不止的重要原因。本着消除当前“小金库”问题之意愿,笔者通过对于“小金库”概念、特征等基本理论的界定和分析,指出“小金库”现象刑法规制的必要性和可行性,并针对当前学界关于“小金库”现象刑法规制的三条路径进行评析,进而提出关于“小金库”刑法规制的路径选择和具体之对策等。本文共分绪论、正文和结论三部分:绪论部分,指出本文研究的背景及研究意义,对当前关于“小金库”问题研究的国内外文献进行了详细梳理,并指出本文的研究方法和研究思路等。正文第一章,笔者对“小金库”这一概念进行了详细的梳理,并根据“小金库”与“账外账”间存在的种属关系重新界定了“小金库”的概念;总结“小金库”的三大特征:公有性、违法性和隐蔽性;“小金库”的三大危害:造成国有资产流失、滋生腐败、扰乱市场经济秩序;“小金库”的三大成因:利益驱动、国家财会制度不健全、相关法律制度不完善等等。第二章,对于“小金库”现象刑法规制的必要性和可行性进行分析,指出现行条例不足以对“小金库”进行规制以及现实国情对于“小金库”刑法规制的需求是其必要性;而其可行性则来自于现有理论研究和国外类似司法判例,前者提供理论支撑而后者提供借鉴资源等。第三章,对于当前“小金库”现象刑法规制的三条路径进行了详细之评析,指出私设“小金库”行为单独入罪、单独适用职务犯罪以及单独适用侵犯财产犯罪的理论支撑,以及他们存在的诸多问题等。第四章,提出关于“小金库”刑法规制的具体路径,即按照私设“小金库”行为的具体情形,分别适用职务犯罪和侵犯财产犯罪等。对于理论和实务中出现的相关争议,比如单位账簿问题、责任主体问题以及资金去向问题上进行了一一之回应,并提出具体的刑法规制对策:通过《会计法》对“小金库”进行界定,明确“小金库”责任主体为单位和自然人以及其法律责任为行政责任与刑事责任,根据“小金库”资金的使用目的确定其所应承担的法律责任及罪名等;并通过完善《刑法》与“政策”的衔接,完善责任人移送流程以及行政执法与刑事司法合作机制等保证刑法规制“小金库”的畅通和实现等。
[Abstract]:The chaos of "small treasury" has been for many years, and its chaos is huge, which not only causes the circulation of state-owned assets, but also deeply disturbs the normal state of market economy. Although the Party Central Committee, the State Council for many times to "small treasury" governance, but governance effect is not good. More serious is, in recent years, the "small Treasury" problem has shown a trend of expansion and spread. There are deep institutional reasons for the increasing phenomenon of "small Treasury", but the weak disposal of the legal level is the important reason for its repeated prohibition. Based on the intention of eliminating the current problem of "small treasury", the author points out the necessity and feasibility of the criminal law regulation of "small treasury" through the definition and analysis of the basic theory of "small treasury", such as the definition and analysis of the concept and characteristics of "small treasury". This paper analyzes and analyzes the three paths of the criminal law regulation on the phenomenon of "small treasury" in academic circles, and then puts forward the path choice and concrete countermeasures of the criminal law regulation of "small treasury". This paper is divided into three parts: introduction, text and conclusion: introduction, pointing out the background and significance of this study, and combing the domestic and foreign literature on the issue of "small treasury" in detail. It also points out the research methods and ideas of this paper. In the first chapter, the author combs the concept of "small Treasury" in detail, and redefines the concept of "small Treasury" according to the relationship between "small Treasury" and "external account". This paper summarizes the three characteristics of "small treasury": public, illegal and hidden, the three major hazards of "small treasury": causing the loss of state-owned assets, breeding corruption, disturbing the market economic order, and the three causes of "small treasury": interest driving, The national financial accounting system is not perfect, the relevant legal system is not perfect and so on. The second chapter analyzes the necessity and feasibility of the criminal law regulation of "small treasury", and points out that the current regulations are not enough to regulate "small treasury" and the demand of "small treasury" criminal law regulation is its necessity. Its feasibility comes from the existing theoretical research and foreign similar judicial precedents, the former provides theoretical support and the latter provides reference resources. In chapter three, the author makes a detailed analysis of the three ways of criminal law regulation of the phenomenon of "small treasury", and points out that the private "small treasury" behavior is criminalized separately, which is supported by the theory of applying the duty crime and the crime of infringing property separately. And their many problems and so on. In the fourth chapter, the author puts forward the specific path of the criminal law regulation of "small treasury", that is, according to the specific circumstances of the private establishment of "small treasury", it applies the crime of duty and the crime of infringing property respectively. In response to the relevant disputes in theory and practice, such as the issue of unit books, the subject of responsibility and the direction of funds, And put forward the concrete criminal law regulation countermeasure: through "the accounting law" to "the small treasury" carries on the definition, the clear "small treasury" the responsibility main body is the unit and the natural person as well as its legal responsibility is the administrative responsibility and the criminal responsibility. According to the purpose of the use of "small treasury" funds, to determine their legal responsibilities and charges, and to improve the link between the Criminal Law and the "policy", Perfecting the transfer process of responsible persons and the cooperation mechanism of administrative law enforcement and criminal justice to ensure the smooth and realization of the "small treasury" regulated by criminal law.
【学位授予单位】：贵州师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D924.3

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