根據刑法(fa)(fa)和最高人民法(fa)(fa)院《關于審(shen)理單(dan)(dan)位(wei)犯罪(zui)(zui)案件具體應(ying)用法(fa)(fa)律若干問(wen)題(ti)的解釋》相關規定，以單(dan)(dan)位(wei)名義實施犯罪(zui)(zui)，違法(fa)(fa)所得歸單(dan)(dan)位(wei)所有的，是單(dan)(dan)位(wei)犯罪(zui)(zui)。實踐(jian)中，單(dan)(dan)位(wei)行(xing)賄罪(zui)(zui)與(yu)行(xing)賄罪(zui)(zui)的追訴標準不(bu)同，同時(shi)單(dan)(dan)位(wei)意(yi)志與(yu)個人意(yi)志、單(dan)(dan)位(wei)利益與(yu)個人利益往(wang)往(wang)存在交織，因而在認(ren)定上往(wang)往(wang)會產生混(hun)淆(xiao)。對于如(ru)何準確認(ren)定單(dan)(dan)位(wei)行(xing)賄罪(zui)(zui)，筆者認(ren)為(wei)，應(ying)注意(yi)以下(xia)幾個方面(mian)問(wen)題(ti)。

　　是(shi)(shi)否符合(he)主體要件要求。首先(xian)，單(dan)位(wei)(wei)(wei)犯罪的(de)(de)(de)(de)(de)(de)前提即單(dan)位(wei)(wei)(wei)形式上必(bi)須合(he)法(fa)成(cheng)立(li)(li)(li)(li)和(he)合(he)法(fa)存在，具(ju)備法(fa)律規定所(suo)必(bi)需的(de)(de)(de)(de)(de)(de)相應(ying)的(de)(de)(de)(de)(de)(de)場所(suo)、人(ren)員(yuan)和(he)組(zu)織(zhi)機構。其次，從實質(zhi)要件上看，單(dan)位(wei)(wei)(wei)還應(ying)當具(ju)備刑(xing)事責(ze)任能(neng)(neng)力，能(neng)(neng)夠(gou)以(yi)自己的(de)(de)(de)(de)(de)(de)名(ming)義獨(du)(du)立(li)(li)(li)(li)承擔(dan)(dan)刑(xing)事責(ze)任。判斷是(shi)(shi)否符合(he)單(dan)位(wei)(wei)(wei)行(xing)(xing)賄(hui)(hui)罪的(de)(de)(de)(de)(de)(de)主體要件，在辦案(an)過程中(zhong)關鍵應(ying)考察公(gong)司(si)(si)(si)(si)(si)是(shi)(shi)否具(ju)備合(he)法(fa)性、組(zu)織(zhi)性、獨(du)(du)立(li)(li)(li)(li)性，是(shi)(shi)否具(ju)備獨(du)(du)立(li)(li)(li)(li)人(ren)格，是(shi)(shi)否存在公(gong)司(si)(si)(si)(si)(si)和(he)股東之間因(yin)(yin)財產、業務等原因(yin)(yin)導致人(ren)格混同的(de)(de)(de)(de)(de)(de)情況(kuang)，是(shi)(shi)否具(ju)有獨(du)(du)立(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)經費或(huo)財產、能(neng)(neng)夠(gou)獨(du)(du)立(li)(li)(li)(li)承擔(dan)(dan)刑(xing)事責(ze)任。如果出(chu)現不(bu)符合(he)單(dan)位(wei)(wei)(wei)形式或(huo)實質(zhi)條件的(de)(de)(de)(de)(de)(de)情況(kuang)，表面上雖(sui)有公(gong)司(si)(si)(si)(si)(si)之名(ming)，也不(bu)能(neng)(neng)作(zuo)為(wei)單(dan)位(wei)(wei)(wei)犯罪處(chu)理(li)。對于(yu)實踐中(zhong)特殊表現形式下的(de)(de)(de)(de)(de)(de)夫(fu)妻(qi)公(gong)司(si)(si)(si)(si)(si)及一(yi)人(ren)公(gong)司(si)(si)(si)(si)(si)往(wang)往(wang)因(yin)(yin)出(chu)資情況(kuang)來源于(yu)家庭和(he)個(ge)(ge)人(ren)，個(ge)(ge)人(ren)與單(dan)位(wei)(wei)(wei)有時(shi)難以(yi)作(zuo)出(chu)準(zhun)確區分而導致認(ren)定單(dan)位(wei)(wei)(wei)行(xing)(xing)賄(hui)(hui)存在爭議，此(ci)種情形應(ying)堅持實質(zhi)判斷原則。對于(yu)個(ge)(ge)人(ren)利用公(gong)司(si)(si)(si)(si)(si)犯罪或(huo)者為(wei)犯罪而成(cheng)立(li)(li)(li)(li)公(gong)司(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)，或(huo)者夫(fu)妻(qi)公(gong)司(si)(si)(si)(si)(si)中(zhong)其中(zhong)一(yi)人(ren)僅(jin)為(wei)掛名(ming)股東，此(ci)時(shi)行(xing)(xing)為(wei)表面上雖(sui)具(ju)有公(gong)司(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)形式，但獲得利益的(de)(de)(de)(de)(de)(de)均(jun)系行(xing)(xing)賄(hui)(hui)個(ge)(ge)人(ren)，實質(zhi)上系以(yi)單(dan)位(wei)(wei)(wei)為(wei)名(ming)獲取個(ge)(ge)人(ren)利益的(de)(de)(de)(de)(de)(de)個(ge)(ge)人(ren)行(xing)(xing)為(wei)，應(ying)認(ren)定為(wei)個(ge)(ge)人(ren)行(xing)(xing)賄(hui)(hui)；對于(yu)夫(fu)妻(qi)公(gong)司(si)(si)(si)(si)(si)中(zhong)兩(liang)人(ren)均(jun)參加公(gong)司(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)經營管理(li)，基于(yu)共(gong)同研(yan)究后(hou)為(wei)單(dan)位(wei)(wei)(wei)利益而實施的(de)(de)(de)(de)(de)(de)行(xing)(xing)賄(hui)(hui)一(yi)般(ban)應(ying)認(ren)定單(dan)位(wei)(wei)(wei)行(xing)(xing)賄(hui)(hui)。

　　是否體(ti)(ti)(ti)現(xian)單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)的(de)(de)(de)(de)(de)意(yi)(yi)(yi)志(zhi)。單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)行(xing)(xing)(xing)(xing)(xing)(xing)賄(hui)(hui)(hui)(hui)(hui)(hui)要(yao)(yao)(yao)(yao)(yao)求(qiu)以(yi)(yi)單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)名(ming)義實(shi)(shi)施(shi)，主要(yao)(yao)(yao)(yao)(yao)考慮其行(xing)(xing)(xing)(xing)(xing)(xing)為(wei)是否代(dai)表(biao)單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)意(yi)(yi)(yi)志(zhi)。通常情況下，對(dui)于(yu)(yu)經過單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)集體(ti)(ti)(ti)研(yan)究(jiu)決(jue)(jue)(jue)定(ding)，如股(gu)東會、董事會集體(ti)(ti)(ti)決(jue)(jue)(jue)策形成(cheng)的(de)(de)(de)(de)(de)決(jue)(jue)(jue)定(ding)，應當屬于(yu)(yu)單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)意(yi)(yi)(yi)志(zhi)的(de)(de)(de)(de)(de)體(ti)(ti)(ti)現(xian)。但(dan)實(shi)(shi)踐中(zhong)(zhong)由(you)(you)(you)于(yu)(yu)單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)作(zuo)為(wei)法律上(shang)的(de)(de)(de)(de)(de)擬制(zhi)(zhi)人(ren)，其意(yi)(yi)(yi)志(zhi)往(wang)(wang)往(wang)(wang)只能(neng)(neng)通過作(zuo)為(wei)單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)成(cheng)員的(de)(de)(de)(de)(de)自(zi)然(ran)人(ren)的(de)(de)(de)(de)(de)意(yi)(yi)(yi)志(zhi)及行(xing)(xing)(xing)(xing)(xing)(xing)為(wei)體(ti)(ti)(ti)現(xian)，鑒于(yu)(yu)法定(ding)代(dai)表(biao)人(ren)或(huo)實(shi)(shi)際控制(zhi)(zhi)人(ren)在單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)意(yi)(yi)(yi)思形成(cheng)過程中(zhong)(zhong)的(de)(de)(de)(de)(de)重要(yao)(yao)(yao)(yao)(yao)作(zuo)用，由(you)(you)(you)其決(jue)(jue)(jue)定(ding)或(huo)者(zhe)實(shi)(shi)施(shi)的(de)(de)(de)(de)(de)行(xing)(xing)(xing)(xing)(xing)(xing)為(wei)，原則上(shang)代(dai)表(biao)了單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)意(yi)(yi)(yi)志(zhi)。當然(ran)，由(you)(you)(you)于(yu)(yu)單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)負(fu)責人(ren)的(de)(de)(de)(de)(de)身份兼具(ju)(ju)單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)和個(ge)(ge)人(ren)的(de)(de)(de)(de)(de)雙重屬性，決(jue)(jue)(jue)定(ding)了其行(xing)(xing)(xing)(xing)(xing)(xing)為(wei)不(bu)排(pai)除僅代(dai)表(biao)個(ge)(ge)人(ren)意(yi)(yi)(yi)志(zhi)的(de)(de)(de)(de)(de)可(ke)(ke)能(neng)(neng)性，因此辦(ban)案實(shi)(shi)踐中(zhong)(zhong)需要(yao)(yao)(yao)(yao)(yao)結合單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)自(zi)身的(de)(de)(de)(de)(de)結構(gou)、章程、制(zhi)(zhi)度(du)、決(jue)(jue)(jue)策習慣等進行(xing)(xing)(xing)(xing)(xing)(xing)具(ju)(ju)體(ti)(ti)(ti)考察。在單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)負(fu)責人(ren)的(de)(de)(de)(de)(de)意(yi)(yi)(yi)思完全背離了單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)的(de)(de)(de)(de)(de)宗旨和目的(de)(de)(de)(de)(de)，違反了單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)的(de)(de)(de)(de)(de)相關制(zhi)(zhi)度(du)時，則不(bu)能(neng)(neng)認定(ding)為(wei)代(dai)表(biao)單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)意(yi)(yi)(yi)志(zhi)，而只能(neng)(neng)看作(zuo)是負(fu)責人(ren)的(de)(de)(de)(de)(de)個(ge)(ge)人(ren)意(yi)(yi)(yi)思表(biao)示。此外(wai)，辦(ban)案實(shi)(shi)踐中(zhong)(zhong)，有的(de)(de)(de)(de)(de)單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)行(xing)(xing)(xing)(xing)(xing)(xing)賄(hui)(hui)(hui)(hui)(hui)(hui)案件中(zhong)(zhong)行(xing)(xing)(xing)(xing)(xing)(xing)賄(hui)(hui)(hui)(hui)(hui)(hui)款(kuan)往(wang)(wang)往(wang)(wang)由(you)(you)(you)負(fu)責人(ren)或(huo)具(ju)(ju)體(ti)(ti)(ti)實(shi)(shi)施(shi)人(ren)員以(yi)(yi)各種名(ming)目套取(qu)，無法從(cong)公司賬(zhang)目中(zhong)(zhong)提取(qu)印證(zheng)，有的(de)(de)(de)(de)(de)甚至由(you)(you)(you)具(ju)(ju)體(ti)(ti)(ti)實(shi)(shi)施(shi)者(zhe)個(ge)(ge)人(ren)支付，但(dan)行(xing)(xing)(xing)(xing)(xing)(xing)賄(hui)(hui)(hui)(hui)(hui)(hui)款(kuan)項(xiang)(xiang)的(de)(de)(de)(de)(de)來(lai)源(yuan)(yuan)不(bu)影響(xiang)單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)意(yi)(yi)(yi)志(zhi)的(de)(de)(de)(de)(de)認定(ding)，從(cong)單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)支出的(de)(de)(de)(de)(de)款(kuan)項(xiang)(xiang)固然(ran)可(ke)(ke)以(yi)(yi)反映單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)意(yi)(yi)(yi)志(zhi)的(de)(de)(de)(de)(de)特(te)征，這也是一般單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)行(xing)(xing)(xing)(xing)(xing)(xing)賄(hui)(hui)(hui)(hui)(hui)(hui)的(de)(de)(de)(de)(de)表(biao)現(xian)形式，但(dan)單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)行(xing)(xing)(xing)(xing)(xing)(xing)賄(hui)(hui)(hui)(hui)(hui)(hui)并不(bu)要(yao)(yao)(yao)(yao)(yao)求(qiu)款(kuan)項(xiang)(xiang)必(bi)須來(lai)源(yuan)(yuan)于(yu)(yu)單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)。單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)行(xing)(xing)(xing)(xing)(xing)(xing)賄(hui)(hui)(hui)(hui)(hui)(hui)罪系對(dui)單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)行(xing)(xing)(xing)(xing)(xing)(xing)賄(hui)(hui)(hui)(hui)(hui)(hui)行(xing)(xing)(xing)(xing)(xing)(xing)為(wei)作(zuo)出評價，其本(ben)質系對(dui)國家公職人(ren)員的(de)(de)(de)(de)(de)職務廉潔性造成(cheng)侵害，賄(hui)(hui)(hui)(hui)(hui)(hui)賂款(kuan)的(de)(de)(de)(de)(de)來(lai)源(yuan)(yuan)權屬僅是公司企業(ye)內部的(de)(de)(de)(de)(de)行(xing)(xing)(xing)(xing)(xing)(xing)為(wei)，完全可(ke)(ke)以(yi)(yi)通過獲得利(li)益后再進行(xing)(xing)(xing)(xing)(xing)(xing)內部調整、分(fen)配(pei)，不(bu)能(neng)(neng)僅以(yi)(yi)行(xing)(xing)(xing)(xing)(xing)(xing)賄(hui)(hui)(hui)(hui)(hui)(hui)款(kuan)的(de)(de)(de)(de)(de)來(lai)源(yuan)(yuan)并非單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)為(wei)由(you)(you)(you)排(pai)除單(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)(wei)(wei)意(yi)(yi)(yi)志(zhi)。

　　違法所得(de)是(shi)(shi)否(fou)歸(gui)屬(shu)于(yu)(yu)(yu)單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)。犯(fan)罪(zui)(zui)(zui)所得(de)利(li)(li)(li)(li)(li)益(yi)(yi)歸(gui)屬(shu)是(shi)(shi)區分(fen)單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)犯(fan)罪(zui)(zui)(zui)和自(zi)然人犯(fan)罪(zui)(zui)(zui)的(de)(de)(de)(de)(de)(de)關鍵(jian)所在(zai)，換言(yan)之，為(wei)(wei)(wei)(wei)(wei)(wei)(wei)個(ge)人謀(mou)(mou)(mou)取(qu)(qu)不正(zheng)當(dang)(dang)(dang)利(li)(li)(li)(li)(li)益(yi)(yi)的(de)(de)(de)(de)(de)(de)是(shi)(shi)行(xing)(xing)(xing)(xing)賄(hui)(hui)，為(wei)(wei)(wei)(wei)(wei)(wei)(wei)單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)謀(mou)(mou)(mou)取(qu)(qu)不正(zheng)當(dang)(dang)(dang)利(li)(li)(li)(li)(li)益(yi)(yi)的(de)(de)(de)(de)(de)(de)是(shi)(shi)單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)行(xing)(xing)(xing)(xing)賄(hui)(hui)。對(dui)(dui)此(ci)需要(yao)準(zhun)確把握利(li)(li)(li)(li)(li)益(yi)(yi)歸(gui)屬(shu)的(de)(de)(de)(de)(de)(de)獨立(li)整(zheng)體(ti)性(xing)，如(ru)果相(xiang)關請(qing)托事項(xiang)涉及的(de)(de)(de)(de)(de)(de)利(li)(li)(li)(li)(li)益(yi)(yi)以單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)獨立(li)的(de)(de)(de)(de)(de)(de)受益(yi)(yi)主體(ti)，所謀(mou)(mou)(mou)求的(de)(de)(de)(de)(de)(de)不正(zheng)當(dang)(dang)(dang)利(li)(li)(li)(li)(li)益(yi)(yi)直接整(zheng)體(ti)、概括(kuo)歸(gui)屬(shu)于(yu)(yu)(yu)單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)，一(yi)般(ban)就應認(ren)定為(wei)(wei)(wei)(wei)(wei)(wei)(wei)利(li)(li)(li)(li)(li)益(yi)(yi)最終歸(gui)屬(shu)于(yu)(yu)(yu)單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)，個(ge)人通過(guo)單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)獲得(de)整(zheng)體(ti)利(li)(li)(li)(li)(li)益(yi)(yi)后(hou)的(de)(de)(de)(de)(de)(de)再分(fen)配(pei)取(qu)(qu)得(de)部(bu)分(fen)利(li)(li)(li)(li)(li)益(yi)(yi)，僅是(shi)(shi)后(hou)續(xu)單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)內部(bu)對(dui)(dui)自(zi)己財產(chan)的(de)(de)(de)(de)(de)(de)處分(fen)行(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)，一(yi)般(ban)不影響利(li)(li)(li)(li)(li)益(yi)(yi)初始(shi)歸(gui)屬(shu)。實踐中尤(you)其需要(yao)注意的(de)(de)(de)(de)(de)(de)是(shi)(shi)，往(wang)往(wang)存(cun)在(zai)既有(you)代(dai)表單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)向國(guo)(guo)家(jia)工作(zuo)人員行(xing)(xing)(xing)(xing)賄(hui)(hui)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)謀(mou)(mou)(mou)取(qu)(qu)不正(zheng)當(dang)(dang)(dang)利(li)(li)(li)(li)(li)益(yi)(yi)的(de)(de)(de)(de)(de)(de)行(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)，又有(you)個(ge)人請(qing)托國(guo)(guo)家(jia)工作(zuo)人員謀(mou)(mou)(mou)取(qu)(qu)不正(zheng)當(dang)(dang)(dang)利(li)(li)(li)(li)(li)益(yi)(yi)的(de)(de)(de)(de)(de)(de)事項(xiang)，存(cun)在(zai)謀(mou)(mou)(mou)取(qu)(qu)單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)利(li)(li)(li)(li)(li)益(yi)(yi)和個(ge)人利(li)(li)(li)(li)(li)益(yi)(yi)相(xiang)互交織的(de)(de)(de)(de)(de)(de)情(qing)況，對(dui)(dui)此(ci)有(you)人認(ren)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)從(cong)有(you)利(li)(li)(li)(li)(li)于(yu)(yu)(yu)當(dang)(dang)(dang)事人的(de)(de)(de)(de)(de)(de)角度應以單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)行(xing)(xing)(xing)(xing)賄(hui)(hui)認(ren)定，有(you)人認(ren)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)應認(ren)定為(wei)(wei)(wei)(wei)(wei)(wei)(wei)行(xing)(xing)(xing)(xing)賄(hui)(hui)。對(dui)(dui)此(ci)種情(qing)形，若(ruo)行(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)人對(dui)(dui)兩方(fang)面的(de)(de)(de)(de)(de)(de)謀(mou)(mou)(mou)利(li)(li)(li)(li)(li)事項(xiang)具(ju)(ju)有(you)獨立(li)的(de)(de)(de)(de)(de)(de)送予財物的(de)(de)(de)(de)(de)(de)行(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)，同時符合(he)行(xing)(xing)(xing)(xing)賄(hui)(hui)罪(zui)(zui)(zui)與單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)行(xing)(xing)(xing)(xing)賄(hui)(hui)罪(zui)(zui)(zui)的(de)(de)(de)(de)(de)(de)構成要(yao)件，應從(cong)對(dui)(dui)行(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)充分(fen)評價(jia)的(de)(de)(de)(de)(de)(de)角度分(fen)別認(ren)定為(wei)(wei)(wei)(wei)(wei)(wei)(wei)行(xing)(xing)(xing)(xing)賄(hui)(hui)罪(zui)(zui)(zui)與單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)行(xing)(xing)(xing)(xing)賄(hui)(hui)罪(zui)(zui)(zui)并進行(xing)(xing)(xing)(xing)數(shu)罪(zui)(zui)(zui)并罰；若(ruo)行(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)人請(qing)托為(wei)(wei)(wei)(wei)(wei)(wei)(wei)單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)和個(ge)人謀(mou)(mou)(mou)利(li)(li)(li)(li)(li)，但不具(ju)(ju)備單(dan)(dan)(dan)(dan)(dan)位(wei)(wei)(wei)(wei)整(zheng)體(ti)意志和利(li)(li)(li)(li)(li)益(yi)(yi)整(zheng)體(ti)要(yao)求的(de)(de)(de)(de)(de)(de)，應視為(wei)(wei)(wei)(wei)(wei)(wei)(wei)行(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)人的(de)(de)(de)(de)(de)(de)個(ge)人行(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)，認(ren)定為(wei)(wei)(wei)(wei)(wei)(wei)(wei)個(ge)人行(xing)(xing)(xing)(xing)賄(hui)(hui)。

　　此外，行賄罪和單位行賄罪均要求以謀取不正當利益為構成要件，同時在處理上對不正當財產利益也應追繳，其他利益需要責令相關部門予以糾正。對何謂不正當利益，“兩高”《關于辦理行賄刑事案件具體應用法律若干問題的解釋》中規定了謀取不正當利益的三種情形：一是謀取利益本身不正當，違反法律、法規、規章、政策規定；二是獲取利益手段不正當，要求國家工作人員違反國家法律、法規、規章、政策、行業規范的規定，提供幫助或者方便條件；三是在經濟、組織人事管理等活動中，違背公正公平原則謀取競爭優勢。對于此三種情形之外的利益，如單位未請托國家工作人員在相關事項辦理中違反規定，則基于充分保障單位合法權益的目的，不應認定為單位行賄罪。（作者： 周其國）