私分国有资产并侵吞其收益的行为定性

发布时间：2018-06-08 17:10

本文选题：评估基准日 + 闲散资金　；参考：《中国检察官》2016年02期

【摘要】：正一、基本案情李某系某磨床厂(国有独资企业)的财务科科长,该磨床厂于2004年被上级列入改制计划,拟被改制为全体职工集体持股的某磨床有限责任公司,并将其资产评估基准日定为2004年2月29日。1999年,该磨床厂集体研究决定将部分闲散资金交由李某具体操作炒股,后该磨床厂向某证券公司汇入280万元用于炒股。直至改制时,李某告知领导炒股已亏损100万元,厂领导要求李某个人弥补亏损,并同意弥补亏损后的盈利归李某个人所有。截至资产评估基准日,该280万元股票市值为141万元,资金余额为1万元,该280万元及在评估基准日的股票市值、资金
[Abstract]:First, the basic case is that Li Mou is the chief of the finance department of a grinding machine factory (a wholly state-owned enterprise). The grinder factory was included in the reform plan by the superior in 2004, and it is to be transformed into a grinding machine limited liability company, which is owned by all the staff and workers collectively. In 1999, the grinder factory decided to hand over some idle funds to Li for specific operation and stock speculation. After that, the grinder factory remitted 2.8 million yuan to a securities company for stock speculation. Until the restructuring, Li told the leadership that the stock market has lost 1 million yuan, factory leaders asked someone to make up for the loss, and agreed to make up for the loss of profits owned by someone. As at the base date of asset evaluation, the 2.8 million yuan stock market value was 1.41 million yuan, with a fund balance of 10, 000 yuan, the 2.8 million yuan and the stock market value, capital at the base date of assessment
【作者单位】：重庆市人民检察院第一分院;西南政法大学;
【分类号】：D920.5;D924.3

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