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随着《刑法修正案九》的出台实施,关于贪污罪的认定标准和量刑标准较之以前有了较大幅度的修改,在一定程度上体现了宽严相济的思想。修改后的法律规定存在许多值得思考的地方,比如对贪污罪认定采用数额加情节的二元模式的意义,保留死刑的适用与死刑依法改为无期徒刑后禁止减刑之间的关系。当然,在公共财产认定范围上,以及宽大处理规定与刑法总则中自首、坦白制度衔接上也存不足之处需要加以完善。
With the promulgation and implementation of the “Amendment 9 to the Criminal Law,” the standards for determining and imposing penalties for corruption have been substantially modified compared with the previous ones, which, to a certain extent, embody the idea of combining leniency with strictness. The amended legal provisions have many worthy places for consideration, such as the significance of the dual mode of affirming the amount of crime plus the plot of the crime of embezzlement, the relationship between the application of the death penalty and the prohibition of commutation of commuted sentences after the death sentence was changed to life imprisonment. Of course, there are still some deficiencies in the scope of the determination of public property, as well as the discrepancies between leniency and general rules of criminal law.