论巨额财产来源不明罪

现行刑法中规定的巨额财产来源不明罪在理论上存有重大缺陷。立法上的弊端必将随着司法实践的增多而凸显。更为重要的是 ,其规定导致了刑法体系的不协调 ,破坏了刑法公正与功利合理的平衡关系 ,并将造成诉讼程序上的诸多困难。因此 ,在完善国家工作人员财产申报制度的同时 ,改巨额财产来源不明罪为拒不申报财产罪无疑是可行之策。

On the Crime of Holding a Huge Amount of Property with Unidentified Sources

Theoretically, there is major deficiency in the crime of holding a huge amount of property with unidentified sources prescribed in the existing criminal law. The legislative drawbacks are bound to manifest themselves with the growth of judicial practice. What is more important is that its provisions have resulted in the inharmoniousness of criminal law system, broken the balance between criminal justice and utility reasonableness, and led to many difficulties in judicial proceedings. Therefore, while the system of state personnel's property declaration is being perfected, it's doubtless that the substitution of the crime of refusing property declaration for the crime of holding a huge amount of property with unidentified sources is a practical policy.