以理财形式受贿司法认定疑难问题

司法机关应当在全面理解最新受贿罪司法解释的基础上作出受贿犯罪的定性判断与数额计算，不能直接排除国家工作人员实际出资获取收益未明显超过应得收益行为的受贿性质。通过对利润真实性质的考察与例外情况排除受贿故意，能够从正反双重层面准确把握“明显高于应得收益”的司法认定。不能将接受具有高度风险性的证券、期货等收益机会认定为受贿。

Puzzling Issues in Defining Accepting Bribes Through Mandated Financing

Judicial authority should judge the crime of accepting bribes based on the overall understanding of the latest judicial interpretation of bribery crime,not directly excluding that the state functionary obtaining required rate of return from actual investment.Excluding intention of accepting bribes by inspecting the real nature of profits and exceptional cases can help to accurately comprehend the judicial recognition of "obvious higher than required rate of return".Accepting the revenue opportunities of sec...