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为适应廉政建设的需要,新刑法一改1979年刑法把贪污罪规定在“侵犯财产罪”一章中的做法而专章规定“贪污贿赂罪”。这一变化体现了立法对贪污罪的重视。紧随这一变化,刑法理论界也把贪污罪作为重点之一加以研究,而研究的重点又是在作为本罪首要构成要件的贪污罪主体上。本文拟从贪污罪主体立法的过去与现状两个角度读读对贪污罪主体的一些认识,以期达到抛砖引玉之效。
In order to meet the needs of building an honest and clean government, the new criminal law changed the practice of stipulating the crime of embezzlement in the chapter “Crimes of infringement of property” in the Criminal Law of 1979 and “the crime of embezzlement and bribery” in the special chapter. This change reflects the emphasis placed on corruption by legislation. Following this change, criminal law theorists have also studied corruption as one of the focuses, and the focus of the study is on the subject of corruption as the primary constituent element of this crime. This article intends to read some of the main body of corruption crime from the two aspects of the past and the status quo of the main body of the crime of embezzlement, in order to achieve the effect of attracting bricks and stones.