本文選題：小金庫 + 刑法規(guī)制�。� 參考：《貴州師范大學(xué)》2017年碩士論文

【摘要】：“小金庫”之亂象已經(jīng)有很多年頭,其混亂之巨,不僅導(dǎo)致國有資產(chǎn)流散、產(chǎn)生腐敗外,而且深度擾亂了市場經(jīng)濟(jì)之常態(tài)。雖然黨中央、國務(wù)院多次開展了對于“小金庫”問題的治理,但治理效果并不好。更為嚴(yán)重的是,近幾年的“小金庫”問題呈現(xiàn)出擴大蔓延之勢。“小金庫”現(xiàn)象的愈演愈烈有其深層的制度原因,但是法律層面的處置不力是其屢禁不止的重要原因。本著消除當(dāng)前“小金庫”問題之意愿,筆者通過對于“小金庫”概念、特征等基本理論的界定和分析,指出“小金庫”現(xiàn)象刑法規(guī)制的必要性和可行性,并針對當(dāng)前學(xué)界關(guān)于“小金庫”現(xiàn)象刑法規(guī)制的三條路徑進(jìn)行評析,進(jìn)而提出關(guān)于“小金庫”刑法規(guī)制的路徑選擇和具體之對策等。本文共分緒論、正文和結(jié)論三部分:緒論部分,指出本文研究的背景及研究意義,對當(dāng)前關(guān)于“小金庫”問題研究的國內(nèi)外文獻(xiàn)進(jìn)行了詳細(xì)梳理,并指出本文的研究方法和研究思路等。正文第一章,筆者對“小金庫”這一概念進(jìn)行了詳細(xì)的梳理,并根據(jù)“小金庫”與“賬外賬”間存在的種屬關(guān)系重新界定了“小金庫”的概念;總結(jié)“小金庫”的三大特征:公有性、違法性和隱蔽性;“小金庫”的三大危害:造成國有資產(chǎn)流失、滋生腐敗、擾亂市場經(jīng)濟(jì)秩序;“小金庫”的三大成因:利益驅(qū)動、國家財會制度不健全、相關(guān)法律制度不完善等等。第二章,對于“小金庫”現(xiàn)象刑法規(guī)制的必要性和可行性進(jìn)行分析,指出現(xiàn)行條例不足以對“小金庫”進(jìn)行規(guī)制以及現(xiàn)實國情對于“小金庫”刑法規(guī)制的需求是其必要性;而其可行性則來自于現(xiàn)有理論研究和國外類似司法判例,前者提供理論支撐而后者提供借鑒資源等。第三章,對于當(dāng)前“小金庫”現(xiàn)象刑法規(guī)制的三條路徑進(jìn)行了詳細(xì)之評析,指出私設(shè)“小金庫”行為單獨入罪、單獨適用職務(wù)犯罪以及單獨適用侵犯財產(chǎn)犯罪的理論支撐,以及他們存在的諸多問題等。第四章,提出關(guān)于“小金庫”刑法規(guī)制的具體路徑,即按照私設(shè)“小金庫”行為的具體情形,分別適用職務(wù)犯罪和侵犯財產(chǎn)犯罪等。對于理論和實務(wù)中出現(xiàn)的相關(guān)爭議,比如單位賬簿問題、責(zé)任主體問題以及資金去向問題上進(jìn)行了一一之回應(yīng),并提出具體的刑法規(guī)制對策:通過《會計法》對“小金庫”進(jìn)行界定,明確“小金庫”責(zé)任主體為單位和自然人以及其法律責(zé)任為行政責(zé)任與刑事責(zé)任,根據(jù)“小金庫”資金的使用目的確定其所應(yīng)承擔(dān)的法律責(zé)任及罪名等;并通過完善《刑法》與“政策”的銜接,完善責(zé)任人移送流程以及行政執(zhí)法與刑事司法合作機制等保證刑法規(guī)制“小金庫”的暢通和實現(xiàn)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.
【學(xué)位授予單位】：貴州師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D924.3

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