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香港特别行政区作为我国领土的一个重要组成部分,其反贪污受贿的成效一直在地区和全球的廉洁调查中名列前茅。尽管大陆刑法典和香港刑法中都规定了受贿罪,但其中却存在有很大的差异性,主要表现在贿赂犯罪主体的体系安排上的差异、受贿罪客观构成要件上的差异、受贿行为对象范围上的差异、不同“身份”行为人的区别对待上的差异、对举报人权益保护上的差异以及罚金刑与资格刑适用上的差异。通过对比分析研究,大陆可以有针对性地借鉴吸收香港《防止贿赂条例》中科学而又合理的规定,在重构关于贿赂犯罪主体的体系安排、精简受贿罪客观构成要件、扩大贿赂行为对象的范围、消除基于“身份”差异所导致的区别对待、加强对举报人的保护、重视罚金刑和资格刑的适用等六个方面着重进行完善。
As an important part of our territory, the success of the Hong Kong Special Administrative Region in anti-corruption bribery has been among the best in the region and in the global clean-government investigations. Although both the Criminal Code of the Mainland and Hong Kong Criminal Law provide for the crime of accepting bribes, there is a great difference among them. The differences are mainly manifested in the systematic arrangement of the subjects of bribery, the objective elements of bribery, the object of bribery The differences in scope, the differences in the treatment of different “identity” actors, the differences in the protection of whistleblowers’ rights and the differences in the application of fines and qualifications. Through comparative analysis and study, the Mainland can learn from and absorb the scientific and reasonable provisions of the “Prevention of Bribery Ordinance” in a targeted manner. In the process of reconstructing the system arrangement of the main body of bribery, streamlining the objective elements of the crime of accepting bribes and expanding the object of bribery Scope, eliminating discrimination based on differences in “identity ”, strengthening the protection of whistleblowers, focusing on the application of fine and penalty of punishments, and so on.