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【裁判要旨】在贪污犯罪中,贪污的对象一般是本单位所有或者经营、管理的财产,对本单位应得的利润能否作为贪污犯罪的对象则存在不同认识。这种认识其实机械地看待了犯罪对象,预期应得的利润如果没有产生,当然不可能成为贪污对象,但已经产生的利润经过本单位的账而被私人骗取,从民事法律关系上即属骗取本单位所有的财物。而且,通过与相关罪名作价值衡量,将该行为定性为贪污更符合立法精神。
The purpose of the referee In the crime of corruption, the object of corruption is generally owned or operated by the unit, the management of the property, the unit of the profits should be the object of corruption there is a different understanding. Actually, this kind of understanding regards the criminals mechanically. If the expected profits are not generated, of course it is impossible to become a target of embezzlement. However, the profits that have already been generated through the account of the unit are privately defrauded, and are deceived from the civil legal relations The unit of all property. Moreover, it is more in line with the spirit of legislation to characterize this behavior as corruption by weighing the value of the charges.