【內容提要】

　　實(shi)踐中，虛增(zeng)交(jiao)易(yi)環節型受賄一般是指行受賄雙方為了輸送利(li)益(yi)，在沒有必要的(de)情(qing)況下故意增(zeng)加(jia)交(jiao)易(yi)環節，受賄方不(bu)實(shi)際經營、不(bu)承擔(dan)(dan)風(feng)險即享受巨額收益(yi)。本(ben)案中，國(guo)(guo)家工(gong)作人員(yuan)利(li)用(yong)對市屬國(guo)(guo)有企(qi)業(ye)在融(rong)資(zi)擔(dan)(dan)保過程中的(de)審批職權(quan)，虛增(zeng)交(jiao)易(yi)環節，以其(qi)實(shi)際控制的(de)企(qi)業(ye)向區屬國(guo)(guo)有企(qi)業(ye)提供融(rong)資(zi)顧(gu)問(wen)服(fu)務為名(ming)索取“顧(gu)問(wen)費”，其(qi)行為構成受賄罪(zui)還是貪污(wu)罪(zui)的(de)定性問(wen)題值得研究。

　　【基本案情】

　　甲，A市(shi)國(guo)(guo)資委黨(dang)委委員、副主任，負責A市(shi)市(shi)屬國(guo)(guo)有企業融(rong)資擔保(bao)及(ji)國(guo)(guo)有資產處置事項審批(pi)監管工作。B公(gong)(gong)司，投資咨詢公(gong)(gong)司，甲實(shi)際控制。C公(gong)(gong)司，A市(shi)某區(qu)區(qu)屬國(guo)(guo)有公(gong)(gong)司。D信(xin)托(tuo)公(gong)(gong)司，在A市(shi)從(cong)事信(xin)托(tuo)業務的(de)公(gong)(gong)司。E銀(yin)行(xing)，A市(shi)某銀(yin)行(xing)。

　　2009年(nian)(nian)(nian)年(nian)(nian)(nian)初，A市國(guo)(guo)(guo)(guo)(guo)資(zi)(zi)(zi)(zi)委推動(dong)(dong)一(yi)項(xiang)(xiang)國(guo)(guo)(guo)(guo)(guo)企(qi)貸(dai)款(kuan)項(xiang)(xiang)目，E銀(yin)行(xing)(xing)(xing)了解(jie)后，便與(yu)甲(jia)(jia)聯系對(dui)接(jie)該項(xiang)(xiang)業務(wu)(wu)，甲(jia)(jia)要求(qiu)(qiu)E銀(yin)行(xing)(xing)(xing)只能通(tong)過他指定的(de)(de)(de)D信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)向(xiang)國(guo)(guo)(guo)(guo)(guo)有公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)放貸(dai)。在(zai)此(ci)(ci)期間，C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)有大額(e)(e)融(rong)資(zi)(zi)(zi)(zi)需求(qiu)(qiu)，其(qi)(qi)本可以(yi)直接(jie)向(xiang)E銀(yin)行(xing)(xing)(xing)貸(dai)款(kuan)，但(dan)按(an)(an)照甲(jia)(jia)對(dui)E銀(yin)行(xing)(xing)(xing)的(de)(de)(de)要求(qiu)(qiu)，只能向(xiang)D信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)申請(qing)信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)融(rong)資(zi)(zi)(zi)(zi)，D信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)通(tong)過委托(tuo)(tuo)E銀(yin)行(xing)(xing)(xing)發行(xing)(xing)(xing)信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)理財(cai)(cai)產品的(de)(de)(de)方式募集資(zi)(zi)(zi)(zi)金后，再與(yu)C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)簽訂(ding)(ding)信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)貸(dai)款(kuan)合(he)同。按(an)(an)照要求(qiu)(qiu)，C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)向(xiang)D信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)融(rong)資(zi)(zi)(zi)(zi)需由A市市屬(shu)國(guo)(guo)(guo)(guo)(guo)企(qi)為(wei)(wei)信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)貸(dai)款(kuan)提供擔(dan)保。甲(jia)(jia)利用其(qi)(qi)負責市屬(shu)國(guo)(guo)(guo)(guo)(guo)企(qi)融(rong)資(zi)(zi)(zi)(zi)擔(dan)保審批監管事宜的(de)(de)(de)職權，通(tong)過召開專題會議、聯系市屬(shu)國(guo)(guo)(guo)(guo)(guo)企(qi)為(wei)(wei)C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)貸(dai)款(kuan)提供擔(dan)保等方式，積極(ji)推動(dong)(dong)C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)向(xiang)D信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)進(jin)行(xing)(xing)(xing)信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)融(rong)資(zi)(zi)(zi)(zi)，并向(xiang)某區(qu)國(guo)(guo)(guo)(guo)(guo)資(zi)(zi)(zi)(zi)委領(ling)導(dao)打(da)招呼(hu)，授意C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)與(yu)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)于(yu)2009年(nian)(nian)(nian)3月簽訂(ding)(ding)《項(xiang)(xiang)目融(rong)資(zi)(zi)(zi)(zi)財(cai)(cai)務(wu)(wu)顧(gu)(gu)(gu)問(wen)(wen)(wen)協議》，約定B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)為(wei)(wei)C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)提供信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)融(rong)資(zi)(zi)(zi)(zi)顧(gu)(gu)(gu)問(wen)(wen)(wen)服(fu)務(wu)(wu)，服(fu)務(wu)(wu)期限為(wei)(wei)3年(nian)(nian)(nian)，每(mei)年(nian)(nian)(nian)按(an)(an)照總融(rong)資(zi)(zi)(zi)(zi)額(e)(e)的(de)(de)(de)0.17%收取(qu)(qu)財(cai)(cai)務(wu)(wu)顧(gu)(gu)(gu)問(wen)(wen)(wen)費(fei)85萬元，且C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)需一(yi)次(ci)(ci)性將三年(nian)(nian)(nian)的(de)(de)(de)顧(gu)(gu)(gu)問(wen)(wen)(wen)費(fei)支付給(gei)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)。C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)考慮到通(tong)過信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)方式融(rong)資(zi)(zi)(zi)(zi)環節多且成本高，本不愿采取(qu)(qu)此(ci)(ci)種方式融(rong)資(zi)(zi)(zi)(zi)，也(ye)不愿意一(yi)次(ci)(ci)性支付三年(nian)(nian)(nian)的(de)(de)(de)財(cai)(cai)務(wu)(wu)顧(gu)(gu)(gu)問(wen)(wen)(wen)費(fei)，但(dan)鑒于(yu)了解(jie)甲(jia)(jia)和(he)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)的(de)(de)(de)關系，且日(ri)后融(rong)資(zi)(zi)(zi)(zi)貸(dai)款(kuan)業務(wu)(wu)需要甲(jia)(jia)審批，不得不同意與(yu)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)簽訂(ding)(ding)財(cai)(cai)務(wu)(wu)顧(gu)(gu)(gu)問(wen)(wen)(wen)協議。在(zai)財(cai)(cai)務(wu)(wu)顧(gu)(gu)(gu)問(wen)(wen)(wen)協議履行(xing)(xing)(xing)過程中(zhong)，B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)僅僅出(chu)(chu)席會議介紹(shao)信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)融(rong)資(zi)(zi)(zi)(zi)的(de)(de)(de)基本情況，未提供其(qi)(qi)他實質性服(fu)務(wu)(wu)。2010年(nian)(nian)(nian)3月，在(zai)財(cai)(cai)務(wu)(wu)顧(gu)(gu)(gu)問(wen)(wen)(wen)協議履行(xing)(xing)(xing)一(yi)年(nian)(nian)(nian)后，因信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)政策(ce)調整，D信(xin)(xin)(xin)(xin)(xin)(xin)托(tuo)(tuo)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)與(yu)E銀(yin)行(xing)(xing)(xing)終止(zhi)合(he)作(zuo)，B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)也(ye)與(yu)C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)解(jie)除了財(cai)(cai)務(wu)(wu)顧(gu)(gu)(gu)問(wen)(wen)(wen)協議，C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)向(xiang)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)要回后兩年(nian)(nian)(nian)無支出(chu)(chu)依據的(de)(de)(de)“顧(gu)(gu)(gu)問(wen)(wen)(wen)費(fei)”。2010年(nian)(nian)(nian)4月，C公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)直接(jie)從E銀(yin)行(xing)(xing)(xing)取(qu)(qu)得銀(yin)行(xing)(xing)(xing)貸(dai)款(kuan)5億元。

　　經查，B公(gong)司(si)(si)(si)(si)在承接(jie)C公(gong)司(si)(si)(si)(si)信(xin)托融資(zi)顧問(wen)(wen)(wen)服務之(zhi)前(qian)，沒有(you)辦公(gong)地(di)點，也未開展過任(ren)何其他融資(zi)顧問(wen)(wen)(wen)服務，僅是(shi)一個空(kong)殼公(gong)司(si)(si)(si)(si)，并不具備提供專業(ye)融資(zi)顧問(wen)(wen)(wen)服務的(de)(de)(de)能(neng)力和條(tiao)件。甲通過虛增(zeng)交易環(huan)節增(zeng)加C公(gong)司(si)(si)(si)(si)的(de)(de)(de)融資(zi)成本，讓B公(gong)司(si)(si)(si)(si)在未提供實質性(xing)顧問(wen)(wen)(wen)服務的(de)(de)(de)情(qing)況(kuang)下獲得(de)“顧問(wen)(wen)(wen)費(fei)”85萬元，該款項(xiang)由(you)甲用于個人日常開銷。

　　【分歧意見】

　　關(guan)于甲的行為定性，主要存(cun)在以(yi)下三種意見：

　　第(di)一(yi)種意(yi)見認為：甲(jia)利用職務(wu)影響，為本人實際控制的(de)B公司(si)謀取(qu)商業(ye)機會并(bing)獲(huo)利，B公司(si)與C公司(si)簽訂(ding)了項目融資財務(wu)顧問協議并(bing)按此協議履行(xing)，因此，應(ying)認定甲(jia)的(de)行(xing)為屬于(yu)違規(gui)經商辦企業(ye)違反廉潔紀律的(de)行(xing)為。

　　第(di)二種(zhong)意見認為(wei)：甲作為(wei)A市國資(zi)委黨(dang)委委員(yuan)、副主(zhu)任，對區屬國資(zi)公(gong)(gong)司(si)(si)C公(gong)(gong)司(si)(si)有監管職(zhi)責，其通過讓C公(gong)(gong)司(si)(si)虛(xu)增交易環節額外向其實控的B公(gong)(gong)司(si)(si)支出不必要的經營成(cheng)本，屬于利用職(zhi)務便(bian)利套取國有公(gong)(gong)司(si)(si)資(zi)產，構成(cheng)貪污(wu)罪。

　　第三種意見認(ren)為：甲(jia)沒有主管(guan)、管(guan)理、經手C公(gong)(gong)司(si)(si)(si)公(gong)(gong)共財(cai)(cai)物的(de)職務便利(li)，但其利(li)用對C公(gong)(gong)司(si)(si)(si)在需由A市市屬國企(qi)提(ti)供(gong)擔保時的(de)審批(pi)監管(guan)職責(ze)，通過讓(rang)C公(gong)(gong)司(si)(si)(si)虛(xu)增交易環節、以(yi)B公(gong)(gong)司(si)(si)(si)向C公(gong)(gong)司(si)(si)(si)提(ti)供(gong)融(rong)(rong)資顧問(wen)服務為名向其索(suo)取“顧問(wen)費”，由于C公(gong)(gong)司(si)(si)(si)不存在正常的(de)市場(chang)需求，B公(gong)(gong)司(si)(si)(si)也(ye)沒有提(ti)供(gong)實質(zhi)性融(rong)(rong)資顧問(wen)服務，甲(jia)利(li)用職權向C公(gong)(gong)司(si)(si)(si)索(suo)取財(cai)(cai)物，構成受(shou)賄罪，且系索(suo)賄。

　　【意見分析】

　　筆者贊同第三(san)種意見(jian)，具體分析如下(xia)：

　　一(yi)、B公(gong)司(si)(si)為C公(gong)司(si)(si)提供(gong)的“顧問服務”不是真(zhen)實的商業行為

　　首先，C公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)不存(cun)在(zai)由B公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)提供(gong)信(xin)(xin)托(tuo)融(rong)資(zi)(zi)(zi)(zi)顧(gu)問(wen)(wen)服務(wu)的客觀(guan)需求。甲(jia)利用負責(ze)市(shi)屬(shu)國企融(rong)資(zi)(zi)(zi)(zi)擔保(bao)、國有(you)資(zi)(zi)(zi)(zi)產處置審批監管等(deng)(deng)方(fang)面(mian)的職(zhi)權，通過開專(zhuan)題會議、聯系(xi)市(shi)屬(shu)國企為C公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)信(xin)(xin)托(tuo)貸款提供(gong)擔保(bao)等(deng)(deng)方(fang)式(shi)，在(zai)明知C公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)可(ke)以(yi)(yi)采取低成本(ben)融(rong)資(zi)(zi)(zi)(zi)渠(qu)道直(zhi)接(jie)向E銀(yin)行(xing)貸款的情況下，仍(reng)積極推動C公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)向D信(xin)(xin)托(tuo)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)進行(xing)信(xin)(xin)托(tuo)貸款。實(shi)際(ji)上，C公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)有(you)直(zhi)接(jie)融(rong)資(zi)(zi)(zi)(zi)渠(qu)道，可(ke)以(yi)(yi)通過更低成本(ben)的方(fang)式(shi)獲得融(rong)資(zi)(zi)(zi)(zi)，不需要(yao)中介提供(gong)顧(gu)問(wen)(wen)服務(wu)。即使選擇顧(gu)問(wen)(wen)服務(wu)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)，也(ye)會選擇業(ye)務(wu)經歷(li)豐富的專(zhuan)業(ye)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)，而(er)非從(cong)未開展過融(rong)資(zi)(zi)(zi)(zi)顧(gu)問(wen)(wen)服務(wu)的B公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)。C公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)最終(zhong)選擇信(xin)(xin)托(tuo)方(fang)式(shi)進行(xing)融(rong)資(zi)(zi)(zi)(zi)，并由B公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)提供(gong)顧(gu)問(wen)(wen)服務(wu)，完全是在(zai)甲(jia)的主導下、利用職(zhi)權強加(jia)給C公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的。案件事實(shi)也(ye)證(zheng)明了(le)這(zhe)一(yi)(yi)點，在(zai)項目融(rong)資(zi)(zi)(zi)(zi)財務(wu)顧(gu)問(wen)(wen)協議履(lv)行(xing)一(yi)(yi)年(nian)后，2010年(nian)3月，D信(xin)(xin)托(tuo)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)與E銀(yin)行(xing)終(zhong)止合作。2010年(nian)4月，C公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)直(zhi)接(jie)從(cong)E銀(yin)行(xing)獲得5億(yi)元銀(yin)行(xing)貸款，省掉(diao)了(le)之前需要(yao)向D信(xin)(xin)托(tuo)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)和(he)B公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)支付的服務(wu)費用，融(rong)資(zi)(zi)(zi)(zi)成本(ben)明顯降低。

　　其(qi)(qi)次，B公(gong)(gong)(gong)司(si)(si)客觀上(shang)并未提(ti)(ti)供(gong)任(ren)(ren)何(he)(he)實(shi)(shi)質(zhi)性的(de)(de)融資(zi)(zi)(zi)顧(gu)問(wen)服(fu)(fu)務(wu)(wu)(wu)，也(ye)不承擔(dan)市(shi)場風(feng)險。本案中，C公(gong)(gong)(gong)司(si)(si)取得(de)信(xin)托(tuo)(tuo)貸款的(de)(de)路(lu)徑為(wei)，甲(jia)利用(yong)負責市(shi)屬國(guo)企融資(zi)(zi)(zi)擔(dan)保(bao)、國(guo)有(you)資(zi)(zi)(zi)產處(chu)置審(shen)批監管等方面的(de)(de)職權，要求(qiu)欲承接貸款業(ye)(ye)務(wu)(wu)(wu)的(de)(de)E銀(yin)行(xing)與D信(xin)托(tuo)(tuo)公(gong)(gong)(gong)司(si)(si)合作，后將B公(gong)(gong)(gong)司(si)(si)及D信(xin)托(tuo)(tuo)公(gong)(gong)(gong)司(si)(si)介(jie)紹(shao)給C公(gong)(gong)(gong)司(si)(si)，授意(yi)C公(gong)(gong)(gong)司(si)(si)通(tong)過(guo)(guo)D信(xin)托(tuo)(tuo)公(gong)(gong)(gong)司(si)(si)完(wan)成(cheng)融資(zi)(zi)(zi)，并親自聯系(xi)市(shi)屬國(guo)企為(wei)C公(gong)(gong)(gong)司(si)(si)的(de)(de)信(xin)托(tuo)(tuo)貸款提(ti)(ti)供(gong)擔(dan)保(bao)，整(zheng)個(ge)(ge)信(xin)托(tuo)(tuo)貸款業(ye)(ye)務(wu)(wu)(wu)實(shi)(shi)際上(shang)就是(shi)甲(jia)利用(yong)職權主導并積極(ji)推動達成(cheng)的(de)(de)。B公(gong)(gong)(gong)司(si)(si)在(zai)承接C公(gong)(gong)(gong)司(si)(si)融資(zi)(zi)(zi)顧(gu)問(wen)服(fu)(fu)務(wu)(wu)(wu)之前僅是(shi)一個(ge)(ge)空(kong)殼(ke)公(gong)(gong)(gong)司(si)(si)，沒有(you)辦公(gong)(gong)(gong)地點，也(ye)未開展過(guo)(guo)任(ren)(ren)何(he)(he)其(qi)(qi)他融資(zi)(zi)(zi)服(fu)(fu)務(wu)(wu)(wu)，并不具備提(ti)(ti)供(gong)專業(ye)(ye)融資(zi)(zi)(zi)服(fu)(fu)務(wu)(wu)(wu)的(de)(de)能力(li)和條件(jian)，實(shi)(shi)質(zhi)上(shang)就是(shi)甲(jia)實(shi)(shi)施犯罪(zui)的(de)(de)工具。在(zai)協議(yi)履(lv)行(xing)過(guo)(guo)程中，B公(gong)(gong)(gong)司(si)(si)只是(shi)出(chu)席會議(yi)介(jie)紹(shao)信(xin)托(tuo)(tuo)融資(zi)(zi)(zi)的(de)(de)基本情況，待D信(xin)托(tuo)(tuo)公(gong)(gong)(gong)司(si)(si)向(xiang)C公(gong)(gong)(gong)司(si)(si)發放融資(zi)(zi)(zi)貸款之后，便(bian)可(ke)坐收“顧(gu)問(wen)費”，不需(xu)要付(fu)出(chu)成(cheng)本，也(ye)無需(xu)承擔(dan)任(ren)(ren)何(he)(he)交易風(feng)險，與C公(gong)(gong)(gong)司(si)(si)支付(fu)的(de)(de)巨額服(fu)(fu)務(wu)(wu)(wu)費明顯不對等。B公(gong)(gong)(gong)司(si)(si)的(de)(de)“顧(gu)問(wen)服(fu)(fu)務(wu)(wu)(wu)”，并非(fei)必要的(de)(de)環(huan)節，系(xi)甲(jia)人為(wei)制造的(de)(de)虛(xu)假需(xu)求(qiu)，B公(gong)(gong)(gong)司(si)(si)獲得(de)的(de)(de)“顧(gu)問(wen)費”并不是(shi)其(qi)(qi)提(ti)(ti)供(gong)服(fu)(fu)務(wu)(wu)(wu)的(de)(de)對價，而是(shi)甲(jia)以居(ju)間服(fu)(fu)務(wu)(wu)(wu)為(wei)名，利用(yong)職權讓C公(gong)(gong)(gong)司(si)(si)虛(xu)增中介(jie)環(huan)節來掩(yan)蓋(gai)向(xiang)其(qi)(qi)索要賄賂之實(shi)(shi)。

　　二、甲的行為構成受賄犯罪而非貪污(wu)犯罪

　　貪污罪和受賄(hui)罪的(de)(de)(de)刑法條(tiao)文均將“利(li)用職務上(shang)(shang)的(de)(de)(de)便(bian)(bian)利(li)”規定(ding)為(wei)犯罪的(de)(de)(de)構成要(yao)件。雖然兩(liang)罪的(de)(de)(de)上(shang)(shang)述(shu)要(yao)件在(zai)字(zi)面上(shang)(shang)似無不同(tong)，但條(tiao)文內涵并(bing)不相同(tong)。我們認為(wei)，雖然甲對轄區(qu)內某區(qu)屬(shu)國(guo)有(you)企(qi)業施(shi)加職務影響并(bing)達到了虛增交易環(huan)節的(de)(de)(de)目的(de)(de)(de)，但上(shang)(shang)述(shu)行為(wei)不屬(shu)于主管、管理(li)、經(jing)手該國(guo)企(qi)公共財物的(de)(de)(de)職務便(bian)(bian)利(li)，應以受賄(hui)罪論處(chu)，理(li)由(you)如下：

　　首(shou)先，不(bu)應(ying)將貪污(wu)罪(zui)(zui)(zui)與受賄罪(zui)(zui)(zui)中的(de)(de)(de)(de)“利(li)(li)(li)用(yong)職(zhi)(zhi)(zhi)(zhi)(zhi)務(wu)(wu)便(bian)利(li)(li)(li)”作(zuo)等同理解。根據(ju)最高(gao)人民檢察院(yuan)(yuan)(yuan)《人民檢察院(yuan)(yuan)(yuan)直接受理立案(an)偵查案(an)件(jian)立案(an)標準(zhun)的(de)(de)(de)(de)規(gui)定（試行）》相關規(gui)定，貪污(wu)罪(zui)(zui)(zui)中利(li)(li)(li)用(yong)職(zhi)(zhi)(zhi)(zhi)(zhi)務(wu)(wu)上(shang)的(de)(de)(de)(de)便(bian)利(li)(li)(li)，是(shi)指利(li)(li)(li)用(yong)職(zhi)(zhi)(zhi)(zhi)(zhi)務(wu)(wu)上(shang)主(zhu)(zhu)管、管理、經(jing)手公(gong)(gong)共(gong)財物(wu)的(de)(de)(de)(de)權(quan)(quan)力及(ji)方(fang)便(bian)條件(jian)。最高(gao)人民法院(yuan)(yuan)(yuan)《全國法院(yuan)(yuan)(yuan)審理經(jing)濟犯罪(zui)(zui)(zui)案(an)件(jian)工作(zuo)座談會紀(ji)要》規(gui)定，受賄罪(zui)(zui)(zui)中利(li)(li)(li)用(yong)職(zhi)(zhi)(zhi)(zhi)(zhi)務(wu)(wu)上(shang)的(de)(de)(de)(de)便(bian)利(li)(li)(li)，既包括(kuo)利(li)(li)(li)用(yong)本人職(zhi)(zhi)(zhi)(zhi)(zhi)務(wu)(wu)上(shang)主(zhu)(zhu)管、負責、承辦某項(xiang)公(gong)(gong)共(gong)事(shi)務(wu)(wu)的(de)(de)(de)(de)職(zhi)(zhi)(zhi)(zhi)(zhi)權(quan)(quan)，也包括(kuo)利(li)(li)(li)用(yong)職(zhi)(zhi)(zhi)(zhi)(zhi)務(wu)(wu)上(shang)有隸屬、制約關系的(de)(de)(de)(de)其他國家機(ji)關工作(zuo)人員的(de)(de)(de)(de)職(zhi)(zhi)(zhi)(zhi)(zhi)權(quan)(quan)。由此可(ke)見，由于受賄罪(zui)(zui)(zui)的(de)(de)(de)(de)保護(hu)法益是(shi)職(zhi)(zhi)(zhi)(zhi)(zhi)務(wu)(wu)行為(wei)的(de)(de)(de)(de)不(bu)可(ke)收買(mai)性，故(gu)其職(zhi)(zhi)(zhi)(zhi)(zhi)權(quan)(quan)包括(kuo)一切能夠滿足請托人需要的(de)(de)(de)(de)職(zhi)(zhi)(zhi)(zhi)(zhi)權(quan)(quan)，而貪污(wu)罪(zui)(zui)(zui)的(de)(de)(de)(de)保護(hu)法益主(zhu)(zhu)要是(shi)公(gong)(gong)共(gong)財物(wu)的(de)(de)(de)(de)所有權(quan)(quan)，故(gu)其職(zhi)(zhi)(zhi)(zhi)(zhi)權(quan)(quan)限于主(zhu)(zhu)管、管理、經(jing)手公(gong)(gong)共(gong)財物(wu)的(de)(de)(de)(de)職(zhi)(zhi)(zhi)(zhi)(zhi)權(quan)(quan)。因此，不(bu)能按照受賄罪(zui)(zui)(zui)的(de)(de)(de)(de)寬泛標準(zhun)，認為(wei)只要甲(jia)對(dui)C公(gong)(gong)司存在(zai)職(zhi)(zhi)(zhi)(zhi)(zhi)務(wu)(wu)上(shang)的(de)(de)(de)(de)影響就(jiu)具備了貪污(wu)罪(zui)(zui)(zui)中的(de)(de)(de)(de)職(zhi)(zhi)(zhi)(zhi)(zhi)務(wu)(wu)便(bian)利(li)(li)(li)，而應(ying)結合甲(jia)對(dui)該公(gong)(gong)司公(gong)(gong)共(gong)財物(wu)的(de)(de)(de)(de)主(zhu)(zhu)管權(quan)(quan)限來認定。

　　其次，應準(zhun)確理(li)(li)解主(zhu)(zhu)管(guan)、管(guan)理(li)(li)、經(jing)手(shou)公(gong)(gong)(gong)共財(cai)物職(zhi)(zhi)(zhi)權(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)內涵。所謂的(de)(de)(de)主(zhu)(zhu)管(guan)主(zhu)(zhu)要(yao)是(shi)(shi)指可(ke)(ke)以(yi)(yi)批(pi)準(zhun)、調撥(bo)(bo)、安排使(shi)(shi)用(yong)等(deng)(deng)方式支配公(gong)(gong)(gong)共財(cai)物的(de)(de)(de)職(zhi)(zhi)(zhi)權(quan)(quan)(quan)(quan)(quan)，而管(guan)理(li)(li)、經(jing)手(shou)則主(zhu)(zhu)要(yao)是(shi)(shi)以(yi)(yi)直(zhi)(zhi)接(jie)(jie)或臨時控制(zhi)(zhi)方式處置(zhi)公(gong)(gong)(gong)共財(cai)物的(de)(de)(de)職(zhi)(zhi)(zhi)權(quan)(quan)(quan)(quan)(quan)。本(ben)案中，根(gen)據市國(guo)(guo)資(zi)(zi)(zi)委(wei)職(zhi)(zhi)(zhi)責權(quan)(quan)(quan)(quan)(quan)限(xian)的(de)(de)(de)規定，市國(guo)(guo)資(zi)(zi)(zi)委(wei)可(ke)(ke)依法(fa)(fa)對市屬(shu)國(guo)(guo)有(you)(you)資(zi)(zi)(zi)產的(de)(de)(de)大額資(zi)(zi)(zi)產處置(zhi)、融(rong)資(zi)(zi)(zi)擔保(bao)進行(xing)(xing)監管(guan)，但不得直(zhi)(zhi)接(jie)(jie)干預國(guo)(guo)有(you)(you)公(gong)(gong)(gong)司的(de)(de)(de)生(sheng)產經(jing)營(ying)活(huo)動，例(li)如對于是(shi)(shi)以(yi)(yi)信托融(rong)資(zi)(zi)(zi)還(huan)是(shi)(shi)貸款(kuan)融(rong)資(zi)(zi)(zi)、融(rong)資(zi)(zi)(zi)所得資(zi)(zi)(zi)金用(yong)于何處等(deng)(deng)具體事(shi)項(xiang)并(bing)無管(guan)理(li)(li)和控制(zhi)(zhi)的(de)(de)(de)權(quan)(quan)(quan)(quan)(quan)限(xian)。對區屬(shu)國(guo)(guo)有(you)(you)公(gong)(gong)(gong)司僅在(zai)需由(you)市屬(shu)國(guo)(guo)企(qi)提(ti)供擔保(bao)時才行(xing)(xing)使(shi)(shi)審批(pi)職(zhi)(zhi)(zhi)責。同時，根(gen)據《中華人(ren)民共和國(guo)(guo)企(qi)業國(guo)(guo)有(you)(you)資(zi)(zi)(zi)產法(fa)(fa)》第十一條、第十二條規定，國(guo)(guo)資(zi)(zi)(zi)委(wei)代表本(ben)級人(ren)民政(zheng)府對國(guo)(guo)家出資(zi)(zi)(zi)企(qi)業履(lv)行(xing)(xing)出資(zi)(zi)(zi)人(ren)職(zhi)(zhi)(zhi)責，表明國(guo)(guo)資(zi)(zi)(zi)委(wei)對國(guo)(guo)有(you)(you)企(qi)業的(de)(de)(de)監管(guan)職(zhi)(zhi)(zhi)責來(lai)源于出資(zi)(zi)(zi)人(ren)身份。筆者認為，監管(guan)不等(deng)(deng)同于主(zhu)(zhu)管(guan)，二者的(de)(de)(de)權(quan)(quan)(quan)(quan)(quan)限(xian)范圍不同，監管(guan)側重(zhong)于對國(guo)(guo)有(you)(you)公(gong)(gong)(gong)司進行(xing)(xing)監督和引導的(de)(de)(de)職(zhi)(zhi)(zhi)權(quan)(quan)(quan)(quan)(quan)，而不是(shi)(shi)直(zhi)(zhi)接(jie)(jie)指揮其日常工(gong)作；主(zhu)(zhu)管(guan)則是(shi)(shi)可(ke)(ke)對國(guo)(guo)有(you)(you)公(gong)(gong)(gong)司經(jing)營(ying)行(xing)(xing)為進行(xing)(xing)管(guan)理(li)(li)和控制(zhi)(zhi)的(de)(de)(de)職(zhi)(zhi)(zhi)權(quan)(quan)(quan)(quan)(quan)，可(ke)(ke)直(zhi)(zhi)接(jie)(jie)對其發出指令。本(ben)案中，從整體關系(xi)來(lai)看，A市政(zheng)府不是(shi)(shi)C公(gong)(gong)(gong)司的(de)(de)(de)出資(zi)(zi)(zi)人(ren)，甲(jia)所在(zai)國(guo)(guo)資(zi)(zi)(zi)委(wei)無法(fa)(fa)監管(guan)C公(gong)(gong)(gong)司，故甲(jia)與C公(gong)(gong)(gong)司間無隸(li)屬(shu)關系(xi)，無法(fa)(fa)直(zhi)(zhi)接(jie)(jie)對C公(gong)(gong)(gong)司公(gong)(gong)(gong)共財(cai)物的(de)(de)(de)具體使(shi)(shi)用(yong)作出處置(zhi)；從具體事(shi)項(xiang)來(lai)看，甲(jia)僅在(zai)需由(you)市屬(shu)國(guo)(guo)企(qi)提(ti)供融(rong)資(zi)(zi)(zi)擔保(bao)時才能夠對C公(gong)(gong)(gong)司產生(sheng)制(zhi)(zhi)約力(li)，但由(you)于制(zhi)(zhi)約關系(xi)在(zai)職(zhi)(zhi)(zhi)權(quan)(quan)(quan)(quan)(quan)上較隸(li)屬(shu)關系(xi)弱很多，使(shi)(shi)得甲(jia)對C公(gong)(gong)(gong)司融(rong)資(zi)(zi)(zi)所得資(zi)(zi)(zi)金不僅無法(fa)(fa)直(zhi)(zhi)接(jie)(jie)管(guan)理(li)(li)、經(jing)手(shou)，更無批(pi)準(zhun)、調撥(bo)(bo)使(shi)(shi)用(yong)等(deng)(deng)主(zhu)(zhu)管(guan)權(quan)(quan)(quan)(quan)(quan)限(xian)，無法(fa)(fa)達到(dao)貪污(wu)罪需對公(gong)(gong)(gong)共財(cai)物具有(you)(you)主(zhu)(zhu)管(guan)、管(guan)理(li)(li)、經(jing)手(shou)職(zhi)(zhi)(zhi)權(quan)(quan)(quan)(quan)(quan)的(de)(de)(de)要(yao)求。

　　最后，應從整體上(shang)(shang)判斷所利(li)(li)(li)(li)(li)(li)用(yong)的職(zhi)(zhi)務(wu)(wu)便(bian)利(li)(li)(li)(li)(li)(li)。筆(bi)者認為，貪(tan)污(wu)罪中(zhong)(zhong)(zhong)利(li)(li)(li)(li)(li)(li)用(yong)的職(zhi)(zhi)務(wu)(wu)便(bian)利(li)(li)(li)(li)(li)(li)可(ke)(ke)以(yi)(yi)(yi)是(shi)本(ben)人(ren)的職(zhi)(zhi)務(wu)(wu)便(bian)利(li)(li)(li)(li)(li)(li)，也(ye)可(ke)(ke)以(yi)(yi)(yi)是(shi)具有(you)隸(li)屬關系(xi)(xi)的其他國(guo)(guo)(guo)(guo)家(jia)(jia)工(gong)(gong)(gong)作(zuo)人(ren)員(yuan)的職(zhi)(zhi)務(wu)(wu)便(bian)利(li)(li)(li)(li)(li)(li)。但(dan)(dan)在(zai)對(dui)(dui)行(xing)為定性時，仍需要準確把握行(xing)為人(ren)本(ben)人(ren)和其他國(guo)(guo)(guo)(guo)家(jia)(jia)工(gong)(gong)(gong)作(zuo)人(ren)員(yuan)是(shi)否具有(you)隸(li)屬關系(xi)(xi)，以(yi)(yi)(yi)及(ji)被利(li)(li)(li)(li)(li)(li)用(yong)國(guo)(guo)(guo)(guo)家(jia)(jia)工(gong)(gong)(gong)作(zuo)人(ren)員(yuan)的職(zhi)(zhi)務(wu)(wu)便(bian)利(li)(li)(li)(li)(li)(li)，是(shi)主管(guan)(guan)、管(guan)(guan)理、經手(shou)公(gong)(gong)共財物的職(zhi)(zhi)務(wu)(wu)便(bian)利(li)(li)(li)(li)(li)(li)，還是(shi)其他方(fang)面的職(zhi)(zhi)務(wu)(wu)便(bian)利(li)(li)(li)(li)(li)(li)。本(ben)案(an)中(zhong)(zhong)(zhong)，甲通過下(xia)(xia)級(ji)(ji)國(guo)(guo)(guo)(guo)資(zi)委(wei)(wei)(wei)(wei)中(zhong)(zhong)(zhong)的國(guo)(guo)(guo)(guo)家(jia)(jia)工(gong)(gong)(gong)作(zuo)人(ren)員(yuan)向C公(gong)(gong)司轉(zhuan)達了請托事項(xiang)，并(bing)推動(dong)C公(gong)(gong)司接受B公(gong)(gong)司提供的融資(zi)顧(gu)問服務(wu)(wu)。筆(bi)者認為，從上(shang)(shang)下(xia)(xia)級(ji)(ji)國(guo)(guo)(guo)(guo)資(zi)委(wei)(wei)(wei)(wei)的關系(xi)(xi)來看，《中(zhong)(zhong)(zhong)華人(ren)民(min)共和國(guo)(guo)(guo)(guo)企(qi)業國(guo)(guo)(guo)(guo)有(you)資(zi)產(chan)法(fa)(fa)》第十五條(tiao)規(gui)(gui)定國(guo)(guo)(guo)(guo)資(zi)委(wei)(wei)(wei)(wei)僅對(dui)(dui)本(ben)級(ji)(ji)人(ren)民(min)政(zheng)(zheng)府負責(ze)，《企(qi)業國(guo)(guo)(guo)(guo)有(you)資(zi)產(chan)監(jian)督管(guan)(guan)理暫行(xing)條(tiao)例(li)》第十二條(tiao)規(gui)(gui)定上(shang)(shang)級(ji)(ji)國(guo)(guo)(guo)(guo)資(zi)委(wei)(wei)(wei)(wei)依(yi)法(fa)(fa)對(dui)(dui)下(xia)(xia)級(ji)(ji)國(guo)(guo)(guo)(guo)資(zi)委(wei)(wei)(wei)(wei)進行(xing)指(zhi)導和監(jian)督。上(shang)(shang)述(shu)規(gui)(gui)定表明，國(guo)(guo)(guo)(guo)資(zi)委(wei)(wei)(wei)(wei)僅需對(dui)(dui)本(ben)級(ji)(ji)政(zheng)(zheng)府負責(ze)，上(shang)(shang)下(xia)(xia)級(ji)(ji)國(guo)(guo)(guo)(guo)資(zi)委(wei)(wei)(wei)(wei)之間不(bu)(bu)存(cun)在(zai)隸(li)屬關系(xi)(xi)，這(zhe)也(ye)意(yi)味著(zhu)甲與(yu)下(xia)(xia)級(ji)(ji)國(guo)(guo)(guo)(guo)資(zi)委(wei)(wei)(wei)(wei)中(zhong)(zhong)(zhong)的國(guo)(guo)(guo)(guo)家(jia)(jia)工(gong)(gong)(gong)作(zuo)人(ren)員(yuan)并(bing)不(bu)(bu)存(cun)在(zai)隸(li)屬關系(xi)(xi)。即便(bian)下(xia)(xia)級(ji)(ji)國(guo)(guo)(guo)(guo)資(zi)委(wei)(wei)(wei)(wei)中(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)家(jia)(jia)工(gong)(gong)(gong)作(zuo)人(ren)員(yuan)向C公(gong)(gong)司打了招(zhao)呼，但(dan)(dan)其客觀(guan)上(shang)(shang)與(yu)市國(guo)(guo)(guo)(guo)資(zi)委(wei)(wei)(wei)(wei)一樣，對(dui)(dui)C公(gong)(gong)司公(gong)(gong)共財物的具體使用(yong)并(bing)無(wu)支配處置(zhi)的主管(guan)(guan)權限，并(bing)不(bu)(bu)符合貪(tan)污(wu)罪對(dui)(dui)職(zhi)(zhi)務(wu)(wu)便(bian)利(li)(li)(li)(li)(li)(li)的要求。此外，由于甲與(yu)C公(gong)(gong)司間也(ye)無(wu)隸(li)屬關系(xi)(xi)，二者更(geng)沒有(you)共同(tong)的非法(fa)(fa)占有(you)目的，甲同(tong)樣也(ye)無(wu)法(fa)(fa)以(yi)(yi)(yi)貪(tan)污(wu)罪的共犯論處。

　　綜(zong)上，甲擔任A市國(guo)資委(wei)領導期(qi)間，與下級國(guo)資委(wei)及C公司(si)間均(jun)不存(cun)在隸屬關(guan)系，對C公司(si)的公共財物不直接(jie)管(guan)理(li)、經手，也不具有(you)主管(guan)權(quan)限，其侵犯(fan)的并不是公共財物的所有(you)權(quan)，而是利用其審批融資擔保業務的職務便(bian)利向C公司(si)索取了財物，侵犯(fan)了職務行為的不可收買性，應以受賄論處(chu)。

　　三(san)(san)、甲主動以提供不必要且無實質性內容(rong)的第(di)三(san)(san)方(fang)顧問(wen)服(fu)務的方(fang)式向(xiang)C公(gong)司索要“顧問(wen)費”，構(gou)成索賄

　　根據刑法第三百(bai)八十五條規(gui)(gui)定，國家(jia)(jia)工(gong)(gong)作人(ren)(ren)(ren)員(yuan)利(li)用職務上的(de)(de)便利(li)，索(suo)取他(ta)人(ren)(ren)(ren)財物(wu)的(de)(de)，或(huo)者非法收(shou)(shou)受(shou)(shou)他(ta)人(ren)(ren)(ren)財物(wu)，為他(ta)人(ren)(ren)(ren)謀取利(li)益的(de)(de)，是(shi)(shi)(shi)受(shou)(shou)賄罪。索(suo)賄是(shi)(shi)(shi)指(zhi)國家(jia)(jia)工(gong)(gong)作人(ren)(ren)(ren)員(yuan)利(li)用職務上的(de)(de)便利(li)，主(zhu)動向(xiang)(xiang)他(ta)人(ren)(ren)(ren)索(suo)要(yao)財物(wu)，相(xiang)較于(yu)一(yi)般收(shou)(shou)受(shou)(shou)型受(shou)(shou)賄更為惡劣，因此(ci)刑法第三百(bai)八十六條明確(que)規(gui)(gui)定，“索(suo)賄的(de)(de)從重處罰”。實踐(jian)中，認定是(shi)(shi)(shi)否構成索(suo)賄，具體應把(ba)握以下幾點：一(yi)是(shi)(shi)(shi)索(suo)要(yao)財物(wu)的(de)(de)主(zhu)動性。索(suo)賄系由國家(jia)(jia)工(gong)(gong)作人(ren)(ren)(ren)員(yuan)率先通過明示或(huo)者暗示的(de)(de)方(fang)式向(xiang)(xiang)他(ta)人(ren)(ren)(ren)表達其收(shou)(shou)受(shou)(shou)財物(wu)的(de)(de)主(zhu)觀意圖。二是(shi)(shi)(shi)索(suo)取財物(wu)的(de)(de)強迫性。索(suo)賄的(de)(de)本質(zhi)是(shi)(shi)(shi)違背了相(xiang)對方(fang)的(de)(de)意愿，雖(sui)然不要(yao)求達到被脅迫、勒索(suo)的(de)(de)程(cheng)度(du)，但應是(shi)(shi)(shi)他(ta)人(ren)(ren)(ren)出于(yu)壓(ya)力、無奈(nai)、不情愿才交(jiao)(jiao)付財物(wu)。三是(shi)(shi)(shi)收(shou)(shou)受(shou)(shou)財物(wu)的(de)(de)交(jiao)(jiao)易性。國家(jia)(jia)工(gong)(gong)作人(ren)(ren)(ren)員(yuan)向(xiang)(xiang)他(ta)人(ren)(ren)(ren)索(suo)要(yao)財物(wu)，應當意識到這種行為本質(zhi)上是(shi)(shi)(shi)權錢交(jiao)(jiao)易，而(er)不是(shi)(shi)(shi)正常(chang)的(de)(de)人(ren)(ren)(ren)情交(jiao)(jiao)往(wang)或(huo)正當的(de)(de)經濟行為。

　　具體到本案，對于C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)而言，其(qi)明(ming)知信托(tuo)貸款融(rong)資(zi)(zi)成本更高且需(xu)(xu)額外支(zhi)出(chu)財(cai)務(wu)(wu)(wu)顧問(wen)(wen)(wen)(wen)費，但(dan)礙于甲(jia)一(yi)直(zhi)積極推動信托(tuo)融(rong)資(zi)(zi)業務(wu)(wu)(wu)、并私下(xia)(xia)(xia)向某區國資(zi)(zi)委(wei)領導(dao)打招呼，C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)知道甲(jia)與(yu)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)的(de)(de)關(guan)系，主(zhu)觀上明(ming)知甲(jia)系采用信托(tuo)融(rong)資(zi)(zi)方式通(tong)過(guo)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)索取好(hao)處。C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)鑒于在(zai)(zai)進行(xing)大額融(rong)資(zi)(zi)時需(xu)(xu)要(yao)(yao)(yao)(yao)A市(shi)市(shi)屬國企提(ti)(ti)供(gong)擔(dan)保，而A市(shi)市(shi)屬國企提(ti)(ti)供(gong)擔(dan)保需(xu)(xu)要(yao)(yao)(yao)(yao)A市(shi)國資(zi)(zi)委(wei)審批，甲(jia)又恰好(hao)是A市(shi)國資(zi)(zi)委(wei)分管融(rong)資(zi)(zi)擔(dan)保審批工作的(de)(de)領導(dao)，因此(ci)，C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)雖不(bu)情愿與(yu)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)簽訂(ding)所謂的(de)(de)財(cai)務(wu)(wu)(wu)顧問(wen)(wen)(wen)(wen)協(xie)議，但(dan)考慮到日后融(rong)資(zi)(zi)貸款擔(dan)保業務(wu)(wu)(wu)需(xu)(xu)要(yao)(yao)(yao)(yao)甲(jia)審批，所以(yi)(yi)才不(bu)得不(bu)同意與(yu)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)簽訂(ding)了(le)財(cai)務(wu)(wu)(wu)顧問(wen)(wen)(wen)(wen)協(xie)議。后在(zai)(zai)財(cai)務(wu)(wu)(wu)顧問(wen)(wen)(wen)(wen)協(xie)議履行(xing)一(yi)年后，因政策變(bian)化D信托(tuo)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)與(yu)E銀行(xing)終止合作，也導(dao)致B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)與(yu)C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)解(jie)除了(le)財(cai)務(wu)(wu)(wu)顧問(wen)(wen)(wen)(wen)協(xie)議，C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)在(zai)(zai)未(wei)追究(jiu)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)違約責任的(de)(de)情況下(xia)(xia)(xia)，僅向其(qi)要(yao)(yao)(yao)(yao)回后兩(liang)年無支(zhi)出(chu)依據(ju)的(de)(de)“顧問(wen)(wen)(wen)(wen)費”。甲(jia)在(zai)(zai)C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)沒有行(xing)賄(hui)故意的(de)(de)前(qian)提(ti)(ti)下(xia)(xia)(xia)，利(li)用職(zhi)務(wu)(wu)(wu)便利(li)主(zhu)動以(yi)(yi)財(cai)務(wu)(wu)(wu)顧問(wen)(wen)(wen)(wen)費的(de)(de)名義向C公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)提(ti)(ti)出(chu)索要(yao)(yao)(yao)(yao)好(hao)處的(de)(de)要(yao)(yao)(yao)(yao)求，構成索賄(hui)。

　　（孔(kong)曉(xiao)曼 邱雙雙 作者(zhe)單(dan)位：浙江省嘉興市紀委(wei)(wei)監委(wei)(wei)）