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贪污罪是指国家工作人员利用职务上的便利,侵吞、窃取、骗取或者以其他手段非法占有公共财物的行为。贪污犯罪是我国反腐倡廉斗争的打击重点,而贪污犯罪在大案要案中又常以共同犯罪的形式出现。本文从贪污共同犯罪的概念、表现形式、定罪依据以及贪污共同犯罪中的贪污数额认定等方面着手,对贪污共同犯罪的问题进行初步的研究及探讨。
Corruption is the state staff to take advantage of his position to embezzle, steal, cheat or otherwise illegal possession of public property. Corruption crimes are the focus of our fight against corruption and building a clean government. Corruption crimes often appear in the form of joint crimes in major cases. This article starts from the aspects of the concept of common crime of corruption, the manifestations, the basis of conviction and the determination of the amount of corruption in the crime of common crime of embezzlement, so as to make a preliminary study and discussion on the problem of the crime of common crime of embezzlement.