论国有企业改制中职务犯罪的侦查方法和预防对策

发布时间：2018-04-14 17:02

本文选题：国有企业 + 改制　；参考：《西南政法大学》2007年硕士论文

【摘要】： 我国的国企改制之路，始于二十世纪七十年代末改革开放之初，经过二十多年的探索和实践，确定了建立现代企业制度的改制目标，并切实的在一定程度上转变了企业的经营机制，活跃了市场经济。目前的国有企业改制已经触及到最深层次的问题，即经济体制的根本变革问题，改制过程中不断发生的职务犯罪案件，许多国有企业改制中职务犯罪案例见诸报端，涉案的企业规模越来越大，损失的国有资产的金额迅速增长，《人民法院报》2006年9月10日第3版有文章不禁感叹，国企老总们究竟有几个能安全着陆。国有企业改制中职务犯罪不仅造成大量国有资产流失，企业经营困难，改制进程缓慢，也在一定范围内激化了社会矛盾，成为社会的一大隐患，此类犯罪的侦查与预防已经毋庸置疑的成为全社会关注的问题。理论界与实践部门已对国有企业改制中职务犯罪的侦查与预防对策有了多年的探讨，但至今没有找到遏制此类犯罪的有效途径。本文希望通过对国有企业改制中职务犯罪的剖析，对其侦查方法的探寻以及对预防对策的完善，为解决这一困扰国有企业改制的问题找到一个切入口。本文除了前言外，共分三个部分，约三万五千字，主要内容如下：一、国有企业改制中职务犯罪的界定以及侦查和预防问题的提出。该部分主要是对国有企业改制中职务犯罪的概念和法律认定以及涉及的罪名进行了论述。国企改制中职务犯罪是指，在对国企进行以股份制改造为主要内容的公司化、市场化、独立化改造的过程中纯国有经济成分的企业中从事监督管理国有资产事务的人员以及由国有单位委派到改制后企业的董事和监事利用职务便利实施的以国有资产为主要犯罪对象，侵害国家对国有资产所有权和管理权，依照刑法规定应当受到刑罚处罚的犯罪行为。本部分提出，国企改制中职务犯罪主体应为企业财产全部由国家所有的企业中负有监督、管理国有资产职责的人员以及国有单位委派到股份制企业的董事和监事；对象应为国企改制过程中资本扩张和资本收缩涉及的国有资产。同时，本部分还论述了国企改制中职务犯罪的其他基础性问题。国有企业改制中职务犯罪所设罪名的类型主要是贪污受贿罪、挪用公款罪和私分国有资产罪。国有企业改制中职务犯罪的影响因素除了企业自身的经营和内部管理比较混乱之外，还有企业改制的管理和指导以及改制程序存在一定的缺陷，国有资产的界定困难，长期缺乏有效的保护。国有企业改制中职务犯罪的危害极大，造成大量国有资产流失，企业经营困难，改制进程缓慢，也在一定范围内激化了社会矛盾，成为社会的一大隐患。通过对国企改制中职务犯罪相关问题的分析得出了对该种犯罪的侦查和预防对策仍需要进行深入探讨的结论。二、国有企业改制中职务犯罪的特点和侦查方法。该部分一方面分析了国有企业改制中职务犯罪的几大特点，从犯罪主体、犯罪对象、犯罪手段、犯罪后果、犯罪时空五大方面进行了探讨，国有企业的负责人作案的情况占绝大部分，但近年窝案串案日益增多，集体侵吞特征明显；犯罪的时间范围围绕企业改制，前后有一定的跨度，并且跨国作案发生的频率增长较快；犯罪以国有资产作为侵害的对象；犯罪手段多种多样，隐蔽性极强；犯罪导致国有资产损失严重，犯罪人对侵吞的资产从占有消费向非法资本运营转变。另一方面，提出了针对国有企业改制中职务犯罪的侦查方法，从线索的来源及筛选和经营，初查终对公共信息平台的充分利用，侦查过程中注意查实国有资产侵吞状况与深挖扩大犯罪相结合到侦查终结时对赃款赃物的追缴，对证据体系的构建。此外，侦查方法还涉及到侦查手段的国际化问题。三、国有企业改制中职务犯罪预防的现状以及完善的对策。各部门针对国有企业改制中职务犯罪开展了一定程度的预防工作，但目前国企改制中职务犯罪预防主要还是依靠检察机关的教育、刑罚打击及一定的行政手段来进行的，建立了专门的职务犯罪预防部门，但预防工作效率仍然较低；注重对国企领导进行法制教育，却可能助其规避法律制裁；对国企改制中职务犯罪的刑罚打击有轻刑化倾向；“高薪养廉”的预防措施收效甚微。因此，这些措施均不同程度的存在一定缺陷，难以达到预防效果。对国有企业改制中职务犯罪预防对策的完善则需要从专门预防和系统预防两方面入手。专门预防方面，应确立检察机关的预防主体和诉讼主体地位，调整预防资源的配置，改变预防教育的思路和方式，建立举报人激励机制，推进个案预防和同步预防。系统预防方面，，需要对洗钱犯罪予以打击控制，加强对改制过程的监管以及企业内部监督，注重新闻媒体对国有企业改制中职务犯罪的监督。
[Abstract]:At the beginning of the reform and opening up in the late 1970s and opening up in the late 1970s , the reform of the state - owned enterprise system has already reached the deepest level . The reform of state - owned enterprises has already reached the deepest level . The reform of state - owned enterprises has not only caused the loss of state - owned assets , but also has become a hidden danger for the society .

In addition to the preface , this paper consists of three parts , about 35,000 words , the main contents are as follows :

In this part , the main part of the reform of state - owned enterprise is to supervise and manage the state - owned assets and the directors and supervisors appointed by the state - owned unit to the joint - stock enterprise .
At the same time , this part also discusses the other basic problems related to capital expansion and capital contraction in the reform of state - owned enterprises . At the same time , this part also discusses the other basic problems of official crime in the reform of state - owned enterprises . The influence factors of the reform of state - owned enterprises are mainly embezzlement , embezzlement , misappropriation of public funds and private ownership of state - owned assets .

On the one hand , the characteristics of the official crime in the reform of the state - owned enterprise are analyzed . This part analyzes the characteristics of the official crime in the reform of the state - owned enterprise , discusses the five aspects of the crime subject , the crime object , the crime means , the criminal consequence and the time - space of the crime .
The time frame of the crime is changed around the enterprise , there is a certain span before and after the crime , and the frequency of the cross - border crime grows faster ;
The crime is the object of the violation of state - owned assets ;
The means of crime are varied and the concealment is extremely strong ;
On the other hand , the author puts forward the investigation method of duty crime in the reform of state - owned enterprise . On the other hand , it puts forward the investigation method for the duty crime in the reform of state - owned enterprise . On the other hand , it puts forward the investigation method for the duty crime in the reform of state - owned enterprise . On the other hand , it puts forward the investigation method for the official crime in the reform of state - owned enterprise .

3 . The current situation of the prevention of the duty crime in the reform of state - owned enterprises and the countermeasures . The departments have carried out some preventive work in the reform of state - owned enterprises . However , the prevention of job crime in the reform of state - owned enterprises mainly depends on the education of the procuratorial organs , the punishment attack and certain administrative measures , and the special duty crime prevention department is established , but the prevention work efficiency is still relatively low ;
Attention should be paid to the legal education of state - owned enterprises , but may help them to evade legal sanctions ;
The punishment of duty crime in the reform of state - owned enterprises has the tendency of light penalty ;
Therefore , it is necessary to control the crime of money - laundering , strengthen the supervision of the reform process and the internal supervision of the enterprise , and pay more attention to the supervision of the official crime in the reform of state - owned enterprises .

【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D918.2;D917.6

【引证文献】