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廉政账户有“消极”、“积极”、“综合”三种实践样态。廉政账户的反腐价值聚焦积极一般预防意义,通过刑事政策的指导意义接通司法实践理性,与“零容忍”政策可以内合。廉政账户的规范化基础是《关于办理受贿刑事案件适用法律若干问题的意见》,应明确及时上交财务的规范含义、上交财物的属性与范围、上交财务的主观心态、上交财务的时间期限及方式等基本问题,以确保廉政账户在合法化层面具有政策实效性。
The account of clean government has “negative”, “positive”, “comprehensive” three kinds of practice patterns. The anti-corruption value of the anti-corruption account focuses on the positive general preventive significance, and the judicial practice rationality can be connected with the guiding significance of the criminal policy, which can be combined with the policy of “zero tolerance”. The standardization basis of the clean government accounts is “Opinions on Several Issues Concerning the Application of Law in Handling Criminal Cases of Bribery,” which should clarify the normative meanings of timely submission of financial instruments, the nature and scope of the surrendered property, the subjective mentality of submitting financial affairs, the time for submitting financial affairs Duration and mode of basic issues, to ensure that the integrity of the accountability at the level of policy effectiveness.