【作者】 刘强；

【导师】 魏东；

【作者基本信息】 四川大学 ， 法律， 2006， 硕士

【摘要】 贪污罪是一个古老的罪名，作为一种严重的职务犯罪行为，历来是国家统治阶级为了协调统治关系，维护阶级统治予以打击的重点犯罪。在我国，关于贪污罪的规定具有悠久的历史，虽然当时并没有贪污罪的罪名，但对贪污罪的规定最早可以追溯到距今约4000年的夏朝，并在不同的历史时期、不同的统治阶级，对贪污罪在法律规则、社会制度等方面都作了不同的规定。正如著名史学家王亚南先生所讲：“中国的一部二十四史，实是一部贪污史”。改革开放以来，随着我国经济社会的发展，特别是在计划经济向市场经济转变的过渡时期，贪污犯罪现象屡禁不止，日趋严重，并出现了一些新特点，在犯罪的主体、犯罪的对象、犯罪的行为方式等方面发生了许多变化，对贪污罪的定罪量刑带来了一些困难。本文试图在通过对贪污罪的概念、构成要件、贪污数额、贪污共犯以及量刑情节等方面进行研究探讨的基础上，提出自己对贪污罪定罪量刑的一些理解和看法，以期能在司法实践中为贪污罪的定罪量刑提供参考。全文共分五章，第一章根据现行刑法涉及贪污罪的条文归纳出贪污罪的概念，并对贪污罪侵犯的客体、客观方面要件、主体要件、主观方面要件等四个方面进行了探讨，对从基本构成上全面掌握贪污罪具有一定指导作用。第二章通过对贪污罪的数额起刑点和共同贪污犯罪数额的分析，从数额上对贪污行为罪与非罪的界定进行了探讨，对在司法实践中根据数额标准认定贪污罪具有一定的参考价值。第三章介绍了我国刑法界对贪污罪既遂与未遂认定标准的三种基本观点，通过对三种观点的比较分析，提出了自己对贪污罪既遂和未遂标准的理解。第四章在对共同贪污罪定义、基本特征进行分析的基础上，对具有不同身份的主体实施的共同贪污行为的认定进行了有益的探讨。第五章对现行刑法关于贪污罪定罪量刑情节和刑种的规定进行了全面分析，在此基础上，探讨了贪污罪法定刑的立法缺陷，并结合实际，提出了重构贪污罪法定刑的设想。更多还原

【Abstract】 The crime of embezzlement is an ancient charge. All through the ages, the national ruling class takes strong measures against this key crime, which is regarded as one kind of serious functionary criminalities, in order to coordinate the ruling relations and maintain the ruling position. In our country, the stipulation for the crime of embezzlement has a long history. Although at that time there was no charge for the crime of embezzlement, we can trace the stipulations for the crime of embezzlement back to the Xia Dynasty which is about 4,000 years apart from now. Besides, different ruling classes have different stipulations for the crime of embezzlement on the legal regulations and social system in different times. Just like renowned historian Mr. Wang Yanan says: "A China’s twenty-four dynastic histories, is solid a history of embezzlement." Since the reform and open policy, the embezzlement crime phenomena are always forbidden but never stop and even more serious day by day along with the development of our country’s economic system, especially in the transitional period of the planned economy to the market economy. In this cause, some new characteristics, such as many changes on the subject, object and manners of crime brought definite difficulties to the punishment fits the crime of embezzlement. The article tries to bring forward own understanding and opinion upon the punishment of embezzlement crime and hope to supply some reference for the punishment of embezzlement crime in the judicial practice on the basis of research and discussion of the concept, constitutive requirements of embezzlement crime, embezzling amount, complicity and so on. The thesis is divided into 5 chapters. First, the concept of embezzlement crime is summed according to the rules and regulations in actual Criminal Law which are concerned in the crime of embezzlement. In addition, I discuss four parts including the object that the crime infringes upon, external requirements, subject requirements and subjective requirements. Thus, it has some guidance of overall grip the crime of embezzlement of basic construction. Second, I discuss the definition between criminality and impeccance of act of embezzling by the amount according to the analysis of starting point of punishment of the embezzling amount or the total amount of complicity. It has some guidance of determining the commission of embezzlement crime by the standard of amount. Third, 3 basic viewpoints on determining accomplishment or not of the crime of embezzlement in our country are introduced. I carry out my comprehension by comparative analysis of the 3 viewpoints. Fourth, I have positive discussion on determining the collective embezzlement criminality which is implemented by the subjects with different positions by analyzing the definition of the crime of collective embezzlement and basic characteristics. Fifth, taking the analyses of the stipulation of the punishments and kinds in actual Criminal Law as the basis, I discuss the lawmaking bug of the punishment of the embezzlement crime and bring forward my imagination of reconstructing the punishment of the embezzlement crime.更多还原