摘要：贪污罪作为一种严重的职务犯罪行为，历年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。今年是改革开放30周年，随着改革的继续深入，市场经济体制的进一步发展，社会生活发生了翻天覆地的变化，实践中出现多种新的贪污行为，给司法部门带来了新的难题，在理论界引起了不少争议，因此刑法学界对此进行了大量的研究。
关于犯罪对象的争论主要集中在对国家参股或国有公司、企业参股的公司财物的认定。有的认为应该肯定其国有性质，有的则完全否定其国有性质。笔者认为肯定说有一定的合理性，应当坚持公有资本存在说。对私有财产的认定，有的学者完全否认其作为贪污罪的犯罪对象。而笔者则认为根据我国刑法的相关规定我们不应当把私有财产完全排除在外。对于“利用职务之便”，笔者认为，要弄清贪污罪中利用职务上的便利的真正含义，除从立法本身出发去追寻其立法原旨外，更重要的是以相关的司法解释为依据。因此笔者认为贪污罪中的职务上的便利就是指行为人职务上的处理、处分或者控制公共财物职务行为的便利。关于共犯，笔者认为，对混合主体的共同贪污行为的定性应当考虑到其特殊性，还要兼顾我国现行刑法的特殊规定，即应当将“共同犯罪性质说”与“利用职务便利决定说”两者结合起来。关于主体的认定特别是国有性质理论上有参股说、独资说、控股说之争，笔者认为相比较而言独资说更合理些。笔者结合实际情况，根据我国刑法规定，对贪污罪的概念、犯罪对象、犯罪客观方面等一系列疑难问题进行探讨研究，提出对这些问题的个人看法，以期能解决司法实践中对贪污罪若干情况的适用问题。
关键词：贪污， 利用职务之便， 国家工作人员， 公共财物
Abstract
The crime of corruption is one kind of serious crime by taking advantage of duty behavior, over the years is the country ruling class to coordinate the relations of the rules , is a key crime which the class of rules attack. This year is the reform and open policy 30th anniversary, continues thoroughly along with the reform, market economy system''s further development, social life had the earth-shaking change, in the practice there are many kinds of new corruptions, wich has brought the new difficult problem for the Judicial department, and has caused many disputes in the theorists.
The controversy of the crime target mainly concentrated in the state shares or state-owned companies, enterprises, the shares of companies that property. Some believe that the state should recognize its nature, while others are completely deny its state-owned properties. I think that certainly has some reasonable ,we should insist that public capital. On private property that, Some scholars completely denied the criminal offence of corruption as a target. And I think , according to the relevant provisions of China''s Criminal Law , we should not be excluded completely private property. For "used his position to", in my view, to understand the true meaning of the crime of corruption in the use of his position to facilitate, we shoud make a use of the relevant judicial interpretation as the basis. Therefore, I believe that the crime of corruption in his position to facilitate ,wich the perpetrator positions on the treatment, and disposal of public property or control functions of convenience. About an accomplice, in my view,we shoud take into account its special nature,about the common characterization of acts of corruption of mixed main.we shoud Combine"Common criminal nature" and " decision about used his position to facilitate " together. On the subject of that,there are Shares, owned, and holding ,but comparatively speaking, I believe that a more reasonable that owned more.
The author unifies the actual situation, according to our country criminal law, conducts the discussion research to the crime of corruption main body and the crime object and so on , proposed that individual views to these questions, by the time can solve the applicable of justice about the crime of corruption in the judicial practice .
Key Words:Crime of corruption , Used his position to, public property, Country staff ,
前言
贪污罪作为一种腐败犯罪，不仅侵犯公职人员的职务廉洁性，而且危及社会与政治稳定，为了巩固政权，维护统治，历来是刑法惩治的重点。我国是人民民主专政的社会主义国家，国家的性质决定了国家工作人员及相关从事公务的人员必须始终廉洁奉公，所以，我国一再强调对贪污罪的打击。不断加大对贪污罪的打击力度，为此须加强有关贪污罪的研究和探讨。本文立足于立法规定，对实践中出现贪污罪的若干问题进行分析研究，提出个人看法，以期能为司法部门提供参考。
