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职务侵占罪的数额巨大宜确定为五百万元

2017-09-20 08:07:20   中国青年网

□ 范楠楠

最高人民法院刑二庭的法官撰文称:职务侵占罪“数额巨大”的标准为100万元(20万元x5),其主要理由是《最高人民法院、最高人民检察院关于办理贪污贿赂刑事案件适用法律若干问题的解释》第二条规定:“贪污或者受贿数额在二十万元以上不满三百万元的,应当认定为刑法第三百八十三条第一款规定的‘数额巨大’”,而第十一条第一款规定:“职务侵占罪中的‘数额较大’‘数额巨大’的数额起点,按照本解释关于受贿罪、贪污罪相对应的数额标准规定的二倍、五倍执行。”笔者不赞同这一主张,笔者认为,职务侵占罪“数额巨大”的标准宜确定为五百万元,主要理由如下:

第一,如果将职务侵占罪“数额巨大”的标准确定为一百万元,不仅违背解释的制定目的,而且会导致职务侵占罪“数额较大”与“数额巨大”标准之间的矛盾。

分析解释第十一条第一款“职务侵占罪中的‘数额较大’‘数额巨大’的数额起点,按照本解释关于受贿罪、贪污罪相对应的数额标准规定的二倍、五倍执行”的规定,可以得出两点结论:一是职务侵占罪“数额较大”“数额巨大”的标准应当宽于贪污罪“数额较大”“数额巨大”的标准;二是参照贪污罪“数额巨大”的标准确定职务侵占罪“数额巨大”的标准(五倍)时,应宽于参照贪污罪“数额较大”的标准确定职务侵占罪“数额较大”的标准(二倍)。

将职务侵占罪“数额巨大”的标准确定为一百万元,必然违背解释职务侵占罪的数额标准宽于贪污罪数额标准的目的。举例说明:甲贪污一百万元,乙职务侵占一百万元。根据解释第二条第一款的规定:“贪污或者受贿数额在二十万元以上不满三百万元的,应当认定为刑法第三百八十三条第一款规定的‘数额巨大’,依法判处三年以上十年以下有期徒刑,并处罚金或者没收财产。”由此可推断甲贪污一百万元,无其他量刑情节时,一般会判处甲五年有期徒刑。而如果将职务侵占罪“数额巨大”的标准确定为一百万元,根据《最高人民法院关于常见犯罪的量刑指导意见》中关于职务侵占罪的规定:“达到‘数额巨大’起点的,可以在五年至六年有期徒刑幅度内确定量刑起点”,如对乙确定的量刑起点为五年,则与甲犯贪污罪判处的刑罚相同,如果在五年以上至六年之间确定量刑起点,则对乙犯职务侵占罪判处的刑罚会重于对甲犯贪污判处的刑罚,因而出现职务侵占罪“数额巨大”的标准不仅没有体现解释规定的“二倍”“五倍”这一从宽把握职务侵占罪数额标准的精神,而且会导致相同数额在职务侵占罪中的量刑重于在贪污罪中量刑的悖论。

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