辽宁师范大学学报(社会科学版)
遼寧師範大學學報(社會科學版)
료녕사범대학학보(사회과학판)
JOURNAL OF LIAONING NORMAL UNIVERSITY(SOCIAL SCIENCE EDITION)
2014年
1期
24-28
,共5页
《联合国反腐败公约》%腐败%资产追回%直接追回制度%间接追回制度
《聯閤國反腐敗公約》%腐敗%資產追迴%直接追迴製度%間接追迴製度
《연합국반부패공약》%부패%자산추회%직접추회제도%간접추회제도
UN Convention against Corruption%corruption%asset recovery%direct recovery system%indirect recovery system
随着世界经济的全球化发展,腐败犯罪分子的犯罪手段日益复杂化,犯罪所得资产的转移和藏匿也变得多样化,使各国打击腐败犯罪有了新的重要意义。同时,建立有效的资产追回机制,全面追回境外腐败资产势在必行,但在实践中却因法律等方面的障碍,追回腐败资产面临重重困难。《联合国反腐败公约》第五章确立的“腐败资产追回机制”,为腐败受害国破解追回腐败所得资产难题提供了重大转机。我国作为腐败犯罪的一个重要受害国,应当加紧研究《联合国反腐败公约》的有关制度,完善配套制度建设,有效利用“资产追回机制”追回外流的资产。
隨著世界經濟的全毬化髮展,腐敗犯罪分子的犯罪手段日益複雜化,犯罪所得資產的轉移和藏匿也變得多樣化,使各國打擊腐敗犯罪有瞭新的重要意義。同時,建立有效的資產追迴機製,全麵追迴境外腐敗資產勢在必行,但在實踐中卻因法律等方麵的障礙,追迴腐敗資產麵臨重重睏難。《聯閤國反腐敗公約》第五章確立的“腐敗資產追迴機製”,為腐敗受害國破解追迴腐敗所得資產難題提供瞭重大轉機。我國作為腐敗犯罪的一箇重要受害國,應噹加緊研究《聯閤國反腐敗公約》的有關製度,完善配套製度建設,有效利用“資產追迴機製”追迴外流的資產。
수착세계경제적전구화발전,부패범죄분자적범죄수단일익복잡화,범죄소득자산적전이화장닉야변득다양화,사각국타격부패범죄유료신적중요의의。동시,건립유효적자산추회궤제,전면추회경외부패자산세재필행,단재실천중각인법률등방면적장애,추회부패자산면림중중곤난。《연합국반부패공약》제오장학립적“부패자산추회궤제”,위부패수해국파해추회부패소득자산난제제공료중대전궤。아국작위부패범죄적일개중요수해국,응당가긴연구《연합국반부패공약》적유관제도,완선배투제도건설,유효이용“자산추회궤제”추회외류적자산。
With the globalization of the world economy ,criminal means of corruption become more complex and the transfer of assets and the crime concealment also become diversified ,w hich has a new significance to fight against corruption .Meanwhile ,the establishment of an effective asset recovery mechanism to fully recover corrupt foreign assets is imperative ,but in practice due to legal impediments it is difficult to recov-er corrupt assets .Chapter Five of United Nations Convention against Corruption establishes anti-corrup-tion legal mechanism and offers significant turning point for the recovery of assets problem of corruption victim countries .China ,as a major victim of the crime of corruption ,should step up research “Conven-tion” system ,improve the supporting system construction ,and effectively use the “Convention” and“as-set recovery mechanism” to recover the outflow of assets .