论巨额财产来源不明罪立法及制度的完善

1997年新修订颁布的《新刑法》第395条规定了巨额财产来源不明罪,它对打击腐败犯罪发挥着巨大的作用。但是,由于其在犯罪主体、客观特征和法定刑等方面存在着立法方面的不足,在个人财产申报、金融监管和监督制约等配套制度的建设方面还需要进一步完善。只有从立法与配套制度两个方面继续进行完善和加强,才能使该法条在更加有效地打击贪污腐败犯罪方面为社会经济健康有序的发展提供法律上的保障。

On Legislation and System Perfection of the Crime of Unexplained Huge Source of Income

The 395th article of New Criminal Law prescribes the crime of unexplained huge source of income, which exerts great significance to the attack of corruption crimes. However owing to the legislative deficiency in the aspect of crime subject, objective attributes and legal penalty, relevant system construction such as personal income declaration, financial supervision, monitoring and restriction etc. needs to be further improved. Only with continuous improvement and strengthening in the aspect of legislation and System, can this law item become more effective in attacking corruption crime, and provide legal protection for the healthy and orderly development of social economy.