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公款公送、公款私送行为如何定性?

2017-05-21 09:31:13   

原标题:公款公送、公款私送行为如何定性

基本案情

张某,中共党员,乙市甲县财政局党组书记、局长。

2016年3月,乙市财政局决定召集全市16个区县财政部门在甲县财政局召开预算编制工作会议。接到通知后,张某召开局长办公会议研究承办事宜,会上经张某提议并集体研究决定,由局办公室按1000元/份标准购买礼品,届时给参加预算编制工作会议的人员每人赠送1份。后甲县财政局办公室花费5.3万元公款购买了53份本地土特产礼品套装,在会议结束后发给了每位参会人员。

分歧意见

对张某的违纪行为如何定性,有以下两种不同意见:

第一种意见认为,张某违反中央八项规定精神,决定向从事公务的人员赠送礼品,属于向从事公务人员及其特定关系人赠送礼品、礼金、消费卡行为(以下简称送礼行为),应依据2016年《中国共产党纪律处分条例》(以下简称《党纪处分条例》)第八十四条之规定,情节较重的,给予警告或者严重警告处分;情节严重的,给予撤销党内职务或者留党察看处分。

第二种意见认为,张某违反中央八项规定精神,承办会议期间,决定公款购买礼品并赠送给参会人员,属于用公款赠送、发放礼品行为,负领导责任,应依据2016年《党纪处分条例》第九十六条之规定,情节较轻的,给予警告或者严重警告处分;情节较重的,给予撤销党内职务或者留党察看处分;情节严重的,给予开除党籍处分。

分析意见

我们倾向于同意第二种意见。2016年《党纪处分条例》第八十四条是新增条款,规定的是送礼行为,与第八十三条的收礼行为对应;第九十六条是根据2003年《党纪处分条例》第七十八条修订而来,主要是规定挥霍浪费公款行为,因其中新增了“用公款购买赠送、发放礼品”情形,就产生了与送礼行为不易区分的问题。两种行为虽然有相同之处,但可以从主体、对象、方式等进行区别。

一是两种行为的主体和资金来源不同。送礼行为的主体是送礼者本人,实践中个人出资情况较普遍,但有的是公款。用公款购买赠送、发放礼品行为的主体是挥霍浪费公款的直接责任人员或者领导责任人员,多以单位名义送礼,礼品费用必须是用单位公款支付。如果个人支付礼品费用赠送从事公务的人员,则按送礼行为认定。

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