“财产与官职不相称”的推定是香港地区《防止贿赂条例》一项重要规定,在反腐中具有“杀手锏”的作用。我国刑法第七修正案大幅度提高了巨额财产来源不明罪的刑期,使得该罪名再度成为热点。笔者将两者加以比照,在分析巨额财产来源不明罪的定位及设立该罪的现实意义的基础上,通过证据学分析,指出当前学界和实务界对巨额财产来源不明罪的争议,既与认识上的不清有关,也与体制的缺失有关。 The presumed “incompatible property and official position” is an important provision of the “Prevention of Bribery Ordinance” in Hong Kong and has a “killer” role in anti-corruption. The Seventh Amendment to China’s Criminal Law has substantially increased the term of imprisonment for the crime of huge amounts of property with unknown origins, making the accusation once again a hot topic. On the basis of analyzing the position of the crime of huge amount of property with unknown origin and the realistic meaning of setting up the crime, the author points out the controversy between current scholars and practitioners on the crime of huge source of unidentified property, On the unclear, but also related to the lack of system.