论文部分内容阅读
套取科研经费是现阶段科研经费管理中最突出的腐败现象。在目前的管理体制下,进入国有单位管理的科研经费应属于公款,科研人员支取和核销科研经费的行为是科研经费管理活动中的重要环节,具有公务活动的性质,非法占有的套取科研经费,可以为现行刑法中的贪污罪所评价。套取的科研经费的行为不应一律入罪,在仍用于科研项目的情况下,则可以阻却犯罪的成立。
Applying for scientific research funds is the most prominent corruption phenomenon in scientific research funding management at this stage. Under the current management system, scientific research funds that go into the management of state-owned units should belong to public funds. The act of scientific and technical personnel in collecting and canceling scientific research funds is an important link in the management of scientific research funds. It has the nature of official activities, The funds can be assessed for corruption in the current criminal law. The act of collecting scientific research funds should not be invariably criminalized. In the case of being still used in scientific research projects, the establishment of criminal offenses can be blocked.