實(shi)踐中，存在(zai)少(shao)(shao)數黨員領導(dao)干部(bu)(bu)以(yi)替大(da)家“謀(mou)福利(li)(li)”而受處(chu)分(fen)(fen)(fen)致收(shou)入(ru)減(jian)少(shao)(shao)為由(you)(you)變相(xiang)收(shou)受錢款的(de)(de)現象，給案件精(jing)準定性帶來(lai)一定困(kun)擾，筆者在(zai)實(shi)踐中遇到(dao)這樣一起案例(li)。2019年(nian)10月(yue)(yue)(yue)(yue)，A區(qu)某(mou)事業單位某(mou)部(bu)(bu)門(men)(men)黨支部(bu)(bu)書記、主(zhu)任張(zhang)(zhang)某(mou)因(yin)違規(gui)設立(li)“小金庫(ku)”受到(dao)黨內警告處(chu)分(fen)(fen)(fen)。根據(ju)相(xiang)關(guan)規(gui)定，張(zhang)(zhang)某(mou)在(zai)黨紀處(chu)分(fen)(fen)(fen)影響(xiang)期內，扣除每(mei)月(yue)(yue)(yue)(yue)考(kao)(kao)核(he)獎。2019年(nian)11月(yue)(yue)(yue)(yue)，張(zhang)(zhang)某(mou)組織(zhi)召開(kai)會議(yi)通(tong)報了本人(ren)受處(chu)分(fen)(fen)(fen)的(de)(de)情況(kuang)，該部(bu)(bu)門(men)(men)其他4名職(zhi)(zhi)工(gong)(gong)參加會議(yi)。會上(shang)，職(zhi)(zhi)工(gong)(gong)譚(tan)某(mou)提出，按照(zhao)有關(guan)規(gui)定，張(zhang)(zhang)某(mou)受到(dao)紀律處(chu)分(fen)(fen)(fen)后(hou)(hou)，影響(xiang)期內每(mei)月(yue)(yue)(yue)(yue)考(kao)(kao)核(he)獎1300元(yuan)不(bu)予(yu)發(fa)放(fang)(fang)，但張(zhang)(zhang)某(mou)決定設立(li)“小金庫(ku)”的(de)(de)目的(de)(de)是(shi)為大(da)家“謀(mou)福利(li)(li)”，其不(bu)予(yu)發(fa)放(fang)(fang)的(de)(de)考(kao)(kao)核(he)獎損失建議(yi)由(you)(you)部(bu)(bu)門(men)(men)全體(ti)職(zhi)(zhi)工(gong)(gong)共(gong)(gong)同(tong)承擔(dan)。其他3名職(zhi)(zhi)工(gong)(gong)表示同(tong)意(yi)，張(zhang)(zhang)某(mou)未提出反對意(yi)見。2019年(nian)11月(yue)(yue)(yue)(yue)至2020年(nian)11月(yue)(yue)(yue)(yue)，單位未向張(zhang)(zhang)某(mou)發(fa)放(fang)(fang)每(mei)月(yue)(yue)(yue)(yue)考(kao)(kao)核(he)獎。之后(hou)(hou)，4名職(zhi)(zhi)工(gong)(gong)每(mei)人(ren)按月(yue)(yue)(yue)(yue)分(fen)(fen)(fen)攤張(zhang)(zhang)某(mou)不(bu)予(yu)發(fa)放(fang)(fang)的(de)(de)考(kao)(kao)核(he)獎金260元(yuan)，由(you)(you)譚(tan)某(mou)負責收(shou)取后(hou)(hou)交給張(zhang)(zhang)某(mou)。截(jie)至2020年(nian)11月(yue)(yue)(yue)(yue)，張(zhang)(zhang)某(mou)收(shou)受譚(tan)某(mou)等職(zhi)(zhi)工(gong)(gong)錢款共(gong)(gong)計12480元(yuan)。對于張(zhang)(zhang)某(mou)的(de)(de)行(xing)為如何(he)定性存在(zai)不(bu)同(tong)認識(shi)。

　　第(di)一種(zhong)意見(jian)認(ren)為(wei)，張(zhang)某(mou)(mou)以(yi)分(fen)攤(tan)經濟損(sun)失的(de)名義收受4名職工(gong)財物，屬(shu)于變相向群眾(zhong)攤(tan)派費用，增加了群眾(zhong)負擔，違(wei)反(fan)群眾(zhong)紀(ji)律(lv)。第(di)二種(zhong)意見(jian)認(ren)為(wei)，張(zhang)某(mou)(mou)作為(wei)被處分(fen)人(ren)，在(zai)處分(fen)決定(ding)(ding)作出后(hou)，表面上因紀(ji)律(lv)處分(fen)受到(dao)了經濟懲戒，但卻(que)收受職工(gong)分(fen)攤(tan)的(de)費用彌補了自己(ji)的(de)“經濟損(sun)失”，實(shi)質上并未(wei)受到(dao)相應(ying)的(de)“經濟處罰”，變相不(bu)執行處分(fen)決定(ding)(ding)，屬(shu)于不(bu)按照(zhao)規(gui)定(ding)(ding)落實(shi)決定(ding)(ding)中關于被處分(fen)人(ren)待遇事項，違(wei)反(fan)工(gong)作紀(ji)律(lv)。第(di)三(san)種(zhong)意見(jian)認(ren)為(wei)，張(zhang)某(mou)(mou)收受下屬(shu)財物，存在(zai)影響公正執行公務的(de)可能(neng)，應(ying)當認(ren)定(ding)(ding)為(wei)違(wei)規(gui)受禮，違(wei)反(fan)中央(yang)八項規(gui)定(ding)(ding)精神(shen)。

　　筆者贊同第三種意見，關于本案如何定性需要考慮以下三個方面問題：

　　第(di)一(yi)，準確區分(fen)(fen)違規(gui)(gui)攤(tan)(tan)(tan)派(pai)和違規(gui)(gui)收(shou)(shou)送(song)(song)。“攤(tan)(tan)(tan)派(pai)費(fei)(fei)用(yong)(yong)”，是指(zhi)分(fen)(fen)攤(tan)(tan)(tan)派(pai)發(fa)費(fei)(fei)用(yong)(yong)，將應(ying)(ying)當(dang)開支的(de)(de)(de)總費(fei)(fei)用(yong)(yong)以(yi)(yi)(yi)一(yi)定的(de)(de)(de)標準分(fen)(fen)攤(tan)(tan)(tan)到各個(ge)群(qun)眾(zhong)或家庭，由(you)(you)他們(men)支出。超(chao)(chao)標準、超(chao)(chao)范(fan)圍向群(qun)眾(zhong)攤(tan)(tan)(tan)派(pai)費(fei)(fei)用(yong)(yong)是典型的(de)(de)(de)亂收(shou)(shou)費(fei)(fei)，必然加重群(qun)眾(zhong)負(fu)擔，侵害(hai)群(qun)眾(zhong)利(li)益(yi)。違規(gui)(gui)攤(tan)(tan)(tan)派(pai)與(yu)違規(gui)(gui)收(shou)(shou)送(song)(song)均與(yu)經濟利(li)益(yi)有關(guan)(guan)，兩種(zhong)行為(wei)(wei)(wei)一(yi)定程度交叉或并存，是執紀執法(fa)實踐精(jing)準定性(xing)處理的(de)(de)(de)難點(dian)。從(cong)主(zhu)(zhu)觀(guan)意愿來看，在(zai)違規(gui)(gui)收(shou)(shou)送(song)(song)行為(wei)(wei)(wei)中(zhong)(zhong)，送(song)(song)禮(li)方一(yi)般基于(yu)維護(hu)關(guan)(guan)系等目的(de)(de)(de)，主(zhu)(zhu)動(dong)(dong)(dong)、自愿將財(cai)物(wu)提(ti)供給(gei)收(shou)(shou)禮(li)方，主(zhu)(zhu)動(dong)(dong)(dong)性(xing)較強。而(er)在(zai)攤(tan)(tan)(tan)派(pai)行為(wei)(wei)(wei)中(zhong)(zhong)，被(bei)(bei)攤(tan)(tan)(tan)派(pai)費(fei)(fei)用(yong)(yong)者則是被(bei)(bei)迫、非自愿提(ti)供財(cai)物(wu)，具有被(bei)(bei)動(dong)(dong)(dong)性(xing)。本(ben)(ben)案中(zhong)(zhong)，張某并未主(zhu)(zhu)動(dong)(dong)(dong)要(yao)(yao)求(qiu)職(zhi)(zhi)(zhi)工(gong)分(fen)(fen)攤(tan)(tan)(tan)費(fei)(fei)用(yong)(yong)，而(er)是職(zhi)(zhi)(zhi)工(gong)出于(yu)幫助張某分(fen)(fen)攤(tan)(tan)(tan)經濟損失(shi)的(de)(de)(de)意愿，主(zhu)(zhu)動(dong)(dong)(dong)向其(qi)提(ti)供財(cai)物(wu)。從(cong)行為(wei)(wei)(wei)主(zhu)(zhu)體(ti)來看，攤(tan)(tan)(tan)派(pai)行為(wei)(wei)(wei)一(yi)般是單(dan)位(wei)或者部(bu)門(men)的(de)(de)(de)逐(zhu)利(li)行為(wei)(wei)(wei)，代表單(dan)位(wei)的(de)(de)(de)意志。攤(tan)(tan)(tan)派(pai)所得收(shou)(shou)入也應(ying)(ying)歸(gui)屬(shu)(shu)單(dan)位(wei)，而(er)非黨員干(gan)部(bu)個(ge)人(ren)(ren)(ren)。對(dui)于(yu)以(yi)(yi)(yi)單(dan)位(wei)名義索(suo)要(yao)(yao)財(cai)物(wu)歸(gui)個(ge)人(ren)(ren)(ren)所有的(de)(de)(de)行為(wei)(wei)(wei)，應(ying)(ying)當(dang)認定為(wei)(wei)(wei)索(suo)賄。本(ben)(ben)案中(zhong)(zhong)，張某實質上是將本(ben)(ben)應(ying)(ying)由(you)(you)個(ge)人(ren)(ren)(ren)承擔的(de)(de)(de)經濟損失(shi)轉嫁給(gei)職(zhi)(zhi)(zhi)工(gong)，向職(zhi)(zhi)(zhi)工(gong)收(shou)(shou)取(qu)(qu)費(fei)(fei)用(yong)(yong)歸(gui)個(ge)人(ren)(ren)(ren)所有，屬(shu)(shu)于(yu)變相收(shou)(shou)受財(cai)物(wu)。從(cong)涉案財(cai)物(wu)處置來看，對(dui)于(yu)違規(gui)(gui)攤(tan)(tan)(tan)派(pai)獲取(qu)(qu)的(de)(de)(de)財(cai)物(wu)，應(ying)(ying)按原價(jia)退賠有關(guan)(guan)企(qi)業或個(ge)人(ren)(ren)(ren)。對(dui)于(yu)違規(gui)(gui)收(shou)(shou)受的(de)(de)(de)財(cai)物(wu)，則應(ying)(ying)依規(gui)(gui)依紀依法(fa)予以(yi)(yi)(yi)收(shou)(shou)繳。

　　第(di)二，是(shi)否(fou)實(shi)(shi)際執(zhi)行(xing)(xing)(xing)處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)決(jue)定(ding)(ding)是(shi)認定(ding)(ding)行(xing)(xing)(xing)為(wei)(wei)(wei)性(xing)質的(de)關(guan)(guan)鍵。紀(ji)律(lv)處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)決(jue)定(ding)(ding)執(zhi)行(xing)(xing)(xing)是(shi)審(shen)查調(diao)查工(gong)(gong)作的(de)“最后(hou)(hou)一公里”，全面(mian)及時，不(bu)折不(bu)扣落實(shi)(shi)紀(ji)律(lv)處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)決(jue)定(ding)(ding)，對于(yu)維護紀(ji)律(lv)處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)執(zhi)行(xing)(xing)(xing)的(de)嚴肅性(xing)和權威性(xing)具有重(zhong)要意義。本案的(de)關(guan)(guan)鍵在(zai)(zai)于(yu)判斷張(zhang)(zhang)(zhang)某(mou)(mou)是(shi)否(fou)存在(zai)(zai)形式上(shang)執(zhi)行(xing)(xing)(xing)處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)決(jue)定(ding)(ding)、實(shi)(shi)則變(bian)相不(bu)執(zhi)行(xing)(xing)(xing)處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)決(jue)定(ding)(ding)的(de)問(wen)題(ti)。筆者(zhe)認為(wei)(wei)(wei)，張(zhang)(zhang)(zhang)某(mou)(mou)的(de)處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)決(jue)定(ding)(ding)已經執(zhi)行(xing)(xing)(xing)到位，不(bu)存在(zai)(zai)打(da)折扣、搞變(bian)通，不(bu)予執(zhi)行(xing)(xing)(xing)的(de)問(wen)題(ti)。一方(fang)面(mian)，在(zai)(zai)張(zhang)(zhang)(zhang)某(mou)(mou)黨紀(ji)處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)影響(xiang)期內，單(dan)位已經嚴格按照(zhao)規定(ding)(ding)扣減張(zhang)(zhang)(zhang)某(mou)(mou)的(de)每月考(kao)(kao)核(he)獎金，該行(xing)(xing)(xing)為(wei)(wei)(wei)屬于(yu)執(zhi)行(xing)(xing)(xing)處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)決(jue)定(ding)(ding)。正(zheng)是(shi)由于(yu)處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)決(jue)定(ding)(ding)執(zhi)行(xing)(xing)(xing)完畢，張(zhang)(zhang)(zhang)某(mou)(mou)才遭受(shou)(shou)了“經濟損(sun)失(shi)”，執(zhi)行(xing)(xing)(xing)處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)決(jue)定(ding)(ding)僅是(shi)導致張(zhang)(zhang)(zhang)某(mou)(mou)“經濟損(sun)失(shi)”的(de)起因。之(zhi)后(hou)(hou)張(zhang)(zhang)(zhang)某(mou)(mou)收受(shou)(shou)職(zhi)工(gong)(gong)分(fen)(fen)(fen)(fen)攤(tan)費用的(de)行(xing)(xing)(xing)為(wei)(wei)(wei)，系(xi)一個獨立行(xing)(xing)(xing)為(wei)(wei)(wei)，該行(xing)(xing)(xing)為(wei)(wei)(wei)侵犯了張(zhang)(zhang)(zhang)某(mou)(mou)的(de)職(zhi)務(wu)廉潔性(xing)。另一方(fang)面(mian)，張(zhang)(zhang)(zhang)某(mou)(mou)收受(shou)(shou)的(de)財物是(shi)職(zhi)工(gong)(gong)個人合法財產，而非單(dan)位發放給張(zhang)(zhang)(zhang)某(mou)(mou)的(de)考(kao)(kao)核(he)獎金，與紀(ji)律(lv)處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)執(zhi)行(xing)(xing)(xing)無關(guan)(guan)，不(bu)屬于(yu)紀(ji)律(lv)處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)執(zhi)行(xing)(xing)(xing)事項。因此，張(zhang)(zhang)(zhang)某(mou)(mou)以分(fen)(fen)(fen)(fen)攤(tan)考(kao)(kao)核(he)獎損(sun)失(shi)為(wei)(wei)(wei)由收受(shou)(shou)職(zhi)工(gong)(gong)財物的(de)行(xing)(xing)(xing)為(wei)(wei)(wei)，看(kan)似(si)是(shi)紀(ji)律(lv)處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)執(zhi)行(xing)(xing)(xing)問(wen)題(ti)，實(shi)(shi)則是(shi)收受(shou)(shou)下屬錢款問(wen)題(ti)。另外，若認定(ding)(ding)張(zhang)(zhang)(zhang)某(mou)(mou)未執(zhi)行(xing)(xing)(xing)處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)決(jue)定(ding)(ding)，則應責令張(zhang)(zhang)(zhang)某(mou)(mou)所在(zai)(zai)單(dan)位糾(jiu)正(zheng)，重(zhong)新扣減張(zhang)(zhang)(zhang)某(mou)(mou)的(de)每月考(kao)(kao)核(he)獎，但這既會(hui)造成重(zhong)復執(zhi)行(xing)(xing)(xing)之(zhi)虞，處(chu)(chu)(chu)(chu)(chu)(chu)分(fen)(fen)(fen)(fen)執(zhi)行(xing)(xing)(xing)效果也(ye)會(hui)打(da)折扣。

　　第三，深刻認識收(shou)受(shou)紅包(bao)禮(li)(li)金(jin)行(xing)(xing)為(wei)(wei)(wei)(wei)的(de)(de)實(shi)(shi)質和(he)危害。中(zhong)央八項規(gui)定(ding)(ding)是長(chang)期有(you)效的(de)(de)鐵規(gui)矩、硬(ying)杠杠，落實(shi)(shi)中(zhong)央八項規(gui)定(ding)(ding)精(jing)神(shen)必須寸步不讓(rang)。違(wei)規(gui)收(shou)送紅包(bao)禮(li)(li)金(jin)是違(wei)反中(zhong)央八項規(gui)定(ding)(ding)精(jing)神(shen)的(de)(de)典(dian)型(xing)問題，看(kan)似小事(shi)小節(jie)，實(shi)(shi)則危害巨大，污染政(zheng)治生態、敗壞社會風氣(qi)，損害黨的(de)(de)形象。監督執(zhi)紀(ji)(ji)執(zhi)法實(shi)(shi)踐(jian)中(zhong)，對(dui)于(yu)(yu)披著“公(gong)事(shi)”外(wai)衣收(shou)受(shou)財(cai)物(wu)的(de)(de)行(xing)(xing)為(wei)(wei)(wei)(wei)，要(yao)(yao)實(shi)(shi)事(shi)求是、把握政(zheng)策、精(jing)準辨別(bie)，注重發現(xian)和(he)糾治名為(wei)(wei)(wei)(wei)“公(gong)事(shi)”實(shi)(shi)為(wei)(wei)(wei)(wei)收(shou)受(shou)禮(li)(li)金(jin)等違(wei)規(gui)違(wei)紀(ji)(ji)行(xing)(xing)為(wei)(wei)(wei)(wei)。本(ben)案中(zhong)，張某(mou)收(shou)取(qu)職(zhi)(zhi)工(gong)財(cai)物(wu)的(de)(de)目(mu)的(de)(de)在于(yu)(yu)彌補自(zi)己因紀(ji)(ji)律處(chu)分(fen)受(shou)到的(de)(de)經(jing)濟損失(shi)，屬于(yu)(yu)個(ge)人(ren)(ren)向職(zhi)(zhi)工(gong)轉嫁(jia)費用(yong)，本(ben)質上(shang)(shang)是收(shou)受(shou)他人(ren)(ren)財(cai)物(wu)。從費用(yong)性(xing)質看(kan)，張某(mou)轉嫁(jia)給職(zhi)(zhi)工(gong)的(de)(de)費用(yong)是個(ge)人(ren)(ren)費用(yong)而非單(dan)位費用(yong)。張某(mou)具(ju)備占有(you)該財(cai)物(wu)的(de)(de)故意，事(shi)實(shi)(shi)上(shang)(shang)也(ye)將相關(guan)財(cai)物(wu)占為(wei)(wei)(wei)(wei)己有(you)。從行(xing)(xing)為(wei)(wei)(wei)(wei)手段(duan)看(kan)，張某(mou)收(shou)受(shou)財(cai)物(wu)利用(yong)了職(zhi)(zhi)務(wu)影(ying)響(xiang)(xiang)(xiang)力(li)。職(zhi)(zhi)工(gong)因張某(mou)的(de)(de)職(zhi)(zhi)務(wu)、行(xing)(xing)使的(de)(de)公(gong)權(quan)力(li)而非基(ji)于(yu)(yu)與張某(mou)的(de)(de)私(si)人(ren)(ren)感情給予其(qi)財(cai)物(wu)。從行(xing)(xing)為(wei)(wei)(wei)(wei)本(ben)質看(kan)，張某(mou)與職(zhi)(zhi)工(gong)之間具(ju)有(you)上(shang)(shang)下級(ji)關(guan)系(xi)，張某(mou)收(shou)受(shou)財(cai)物(wu)的(de)(de)行(xing)(xing)為(wei)(wei)(wei)(wei)可(ke)能影(ying)響(xiang)(xiang)(xiang)公(gong)正(zheng)執(zhi)行(xing)(xing)公(gong)務(wu)，應(ying)當(dang)認定(ding)(ding)為(wei)(wei)(wei)(wei)違(wei)規(gui)受(shou)禮(li)(li)。需要(yao)(yao)注意的(de)(de)是，可(ke)能影(ying)響(xiang)(xiang)(xiang)公(gong)正(zheng)執(zhi)行(xing)(xing)公(gong)務(wu)，“可(ke)能”側重于(yu)(yu)抓(zhua)早抓(zhua)小，并(bing)不要(yao)(yao)求對(dui)公(gong)正(zheng)執(zhi)行(xing)(xing)公(gong)務(wu)造成實(shi)(shi)際影(ying)響(xiang)(xiang)(xiang)，對(dui)于(yu)(yu)已經(jing)影(ying)響(xiang)(xiang)(xiang)公(gong)正(zheng)執(zhi)行(xing)(xing)公(gong)務(wu)的(de)(de)，應(ying)當(dang)認定(ding)(ding)為(wei)(wei)(wei)(wei)受(shou)賄行(xing)(xing)為(wei)(wei)(wei)(wei)。（楊敏 作者單(dan)位：重慶市萬州(zhou)區紀(ji)(ji)委(wei)(wei)監委(wei)(wei)）