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巨额财产来源不明罪属于一种立法推定型犯罪,体现了我国打击惩治国家工作人员职务犯罪案件的决心。本文总结了目前理论界对巨额财产来源不明罪的客观方面界定上存在的不作为说、持有说以及复合行为说三种观点,同时本文认为巨额财产来源不明罪的举证责任应该是检察机关承担。巨额财产来源不明罪涉及的司法会计活动的目的包括查明犯罪嫌疑人的财产及支出数额,巨额财产的来源等,并列举了具体的司法会计活动类型及对策。
The crime of huge amount of property with unknown origins belongs to a kind of legislative presumption crime, which reflects our determination to crack down and punish the duty crime of state staff. This article summarizes the existing theory of the omission of defining the objectivity of the crime of huge amount of property from unknown sources. It holds that the three kinds of views on the objective of the crime of possessing a large amount of property and the compound behavior say that the burden of proof in this article is that the prosecution should assume the burden of proof . The purpose of judicial accounting activities involved in the crime of huge amount of property with unknown origins includes ascertaining the amount of property and expenses of criminal suspects and the source of huge amounts of property, and lists specific types of judicial accounting activities and countermeasures.