巨额财产来源不明罪是在市场经济条件下出现的一种新型犯罪。学术界认为本罪具有实体法及程序法两方面的立法价值,分别对巨额财产来源不明罪的犯罪构成进行了解析,在“持有论”的基础上,巨额财产来源不明罪的司法实践存在现实困境,因而立法方面尚需完善。 The crime of huge assets of unknown origin is a new type of crime that has emerged under the conditions of a market economy. The academic circles think that this crime has the legislative value of substantive law and procedural law, and separately analyzes the criminal constitution of the crime of huge amount of property with unknown origins. On the basis of "possession theory There are practical difficulties in practice, so the legislative aspects still need to be perfected.