【內容提要】

　　從查(cha)處的國(guo)(guo)企領(ling)(ling)域(yu)腐(fu)敗(bai)(bai)案件看(kan)，個別國(guo)(guo)有公(gong)司、企業(ye)工作人員，尤(you)其是(shi)領(ling)(ling)導(dao)干部利(li)用職務(wu)便(bian)利(li)，慷(kang)國(guo)(guo)家(jia)之慨，飽(bao)私人之囊，披(pi)著所謂市場交易的“外衣”實施腐(fu)敗(bai)(bai)行為，對(dui)此(ci)必須精準識別、嚴厲打擊。本文通(tong)過對(dui)為親友非法牟(mou)利(li)罪(zui)、受賄(hui)罪(zui)、貪(tan)污罪(zui)相關(guan)問題進行辨(bian)析，以期對(dui)正確區分此(ci)罪(zui)與彼罪(zui)提(ti)供參考。

　　【基本案情】

　　A煤電股(gu)份有(you)(you)限公(gong)司(si)(si)（以下簡稱A公(gong)司(si)(si)）系J省省屬(shu)國(guo)有(you)(you)控(kong)(kong)股(gu)公(gong)司(si)(si)，A公(gong)司(si)(si)黨(dang)委負有(you)(you)研究(jiu)決定企業重大經(jing)(jing)(jing)營管理(li)(li)事項，管理(li)(li)、監督國(guo)有(you)(you)資產職(zhi)責。2015年1月(yue)，甲(jia)經(jing)(jing)(jing)J省國(guo)資委推(tui)薦任(ren)A公(gong)司(si)(si)副總(zong)經(jing)(jing)(jing)理(li)(li)，分(fen)管物(wu)資采(cai)購等工作。2018年7月(yue)，A公(gong)司(si)(si)與某民營企業合資成立B煤業股(gu)份有(you)(you)限公(gong)司(si)(si)（國(guo)有(you)(you)控(kong)(kong)股(gu)公(gong)司(si)(si)，以下簡稱B公(gong)司(si)(si)），甲(jia)經(jing)(jing)(jing)A公(gong)司(si)(si)黨(dang)委研究(jiu)決定任(ren)B公(gong)司(si)(si)總(zong)經(jing)(jing)(jing)理(li)(li)，同(tong)時(shi)被免去A公(gong)司(si)(si)副總(zong)經(jing)(jing)(jing)理(li)(li)職(zhi)務(wu)。

　　2016年1月至(zhi)2018年1月，甲(jia)(jia)(jia)擔任A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)副總經(jing)(jing)理期(qi)間，接(jie)受大學同學乙(yi)(yi)(yi)（二人(ren)私交頗深、關(guan)系(xi)密切）請托(tuo)，向采(cai)(cai)購(gou)(gou)(gou)部(bu)門負責人(ren)引薦乙(yi)(yi)(yi)并(bing)提出(chu)給予關(guan)照(zhao)，后采(cai)(cai)購(gou)(gou)(gou)部(bu)門多次(ci)以高(gao)于市場價(jia)(jia)(jia)10%的(de)(de)標(biao)準(zhun)從乙(yi)(yi)(yi)與(yu)他(ta)人(ren)共同經(jing)(jing)營(ying)的(de)(de)C鋼(gang)材(cai)銷售(shou)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)（以下簡稱(cheng)C公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)）采(cai)(cai)購(gou)(gou)(gou)鋼(gang)材(cai)，甲(jia)(jia)(jia)在審批費用時(shi)聽(ting)過采(cai)(cai)購(gou)(gou)(gou)部(bu)門負責人(ren)匯(hui)報，但未過問具體細(xi)節。經(jing)(jing)審計，A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)在采(cai)(cai)購(gou)(gou)(gou)C公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)鋼(gang)材(cai)中較(jiao)正常市場價(jia)(jia)(jia)格(ge)(ge)多支出(chu)300萬元(yuan)，C公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)所(suo)獲利(li)潤(run)均用于公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)日(ri)常運營(ying)。同期(qi)，A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)服裝鞋(xie)帽供(gong)應商丙(bing)(bing)（彼時(shi)以正常市場價(jia)(jia)(jia)格(ge)(ge)向A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)供(gong)貨(huo)）按照(zhao)甲(jia)(jia)(jia)的(de)(de)安(an)(an)排，與(yu)甲(jia)(jia)(jia)的(de)(de)妻(qi)弟(di)丁(ding)談判(pan)，由丁(ding)經(jing)(jing)營(ying)的(de)(de)D日(ri)用品銷售(shou)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)（以下簡稱(cheng)D公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)）作(zuo)為丙(bing)(bing)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)代理商以丙(bing)(bing)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)原供(gong)貨(huo)價(jia)(jia)(jia)格(ge)(ge)向A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)供(gong)貨(huo)，丁(ding)不參與(yu)生產、倉儲、供(gong)貨(huo)，僅僅是以D公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)名義與(yu)A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)簽(qian)訂合同，接(jie)收(shou)A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)支付的(de)(de)貨(huo)款(kuan)，再將收(shou)到(dao)貨(huo)款(kuan)的(de)(de)90%付給丙(bing)(bing)。丙(bing)(bing)懾(she)于甲(jia)(jia)(jia)的(de)(de)職務，為保持供(gong)應商資格(ge)(ge)，被迫(po)同意該方案，截(jie)至(zhi)案發時(shi)丁(ding)獲利(li)50萬元(yuan)。2018年7月至(zhi)2020年7月，甲(jia)(jia)(jia)任B公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)總經(jing)(jing)理后，安(an)(an)排采(cai)(cai)購(gou)(gou)(gou)部(bu)門以高(gao)于市場價(jia)(jia)(jia)10%的(de)(de)標(biao)準(zhun)，從其(qi)妻(qi)子戊(wu)經(jing)(jing)營(ying)的(de)(de)E公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)分三批購(gou)(gou)(gou)進(jin)辦(ban)公(gong)(gong)(gong)(gong)(gong)(gong)設備，致使B公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)較(jiao)正常市場價(jia)(jia)(jia)格(ge)(ge)多支出(chu)50萬元(yuan)。

　　【分歧意見】

　　本案(an)中(zhong)，對(dui)甲行為(wei)的定性存在以(yi)下三(san)種不同(tong)意見。

　　第一種意見(jian)認為：刑法(fa)意義上的(de)(de)國(guo)有(you)(you)公(gong)司指國(guo)有(you)(you)獨資(zi)、全資(zi)公(gong)司，因(yin)此甲雖(sui)然屬于(yu)國(guo)家(jia)(jia)出資(zi)企(qi)(qi)(qi)業(ye)中(zhong)(zhong)(zhong)(zhong)的(de)(de)國(guo)家(jia)(jia)工作人(ren)員(yuan)(yuan)，但不屬于(yu)國(guo)有(you)(you)公(gong)司工作人(ren)員(yuan)(yuan)，不符合為親(qin)友非法(fa)牟利罪中(zhong)(zhong)(zhong)(zhong)“國(guo)有(you)(you)公(gong)司、企(qi)(qi)(qi)業(ye)、事(shi)業(ye)單(dan)位的(de)(de)工作人(ren)員(yuan)(yuan)”的(de)(de)主(zhu)體(ti)要件。同時，根據(ju)“兩高(gao)”《關于(yu)辦理國(guo)家(jia)(jia)出資(zi)企(qi)(qi)(qi)業(ye)中(zhong)(zhong)(zhong)(zhong)職(zhi)務犯(fan)罪案件具(ju)體(ti)應用法(fa)律(lv)若干問題的(de)(de)意見(jian)》相關規定(ding)，國(guo)家(jia)(jia)出資(zi)企(qi)(qi)(qi)業(ye)中(zhong)(zhong)(zhong)(zhong)的(de)(de)國(guo)家(jia)(jia)工作人(ren)員(yuan)(yuan)在企(qi)(qi)(qi)業(ye)改制過程中(zhong)(zhong)(zhong)(zhong)有(you)(you)瀆職(zhi)行為，致(zhi)使國(guo)家(jia)(jia)利益(yi)遭(zao)受(shou)重大(da)損失的(de)(de)，“依照刑法(fa)第一百六十八條(tiao)的(de)(de)規定(ding)，以國(guo)有(you)(you)公(gong)司、企(qi)(qi)(qi)業(ye)人(ren)員(yuan)(yuan)失職(zhi)罪或者國(guo)有(you)(you)公(gong)司、企(qi)(qi)(qi)業(ye)人(ren)員(yuan)(yuan)濫用職(zhi)權罪定(ding)罪處罰”。根據(ju)該規定(ding)，甲濫用職(zhi)權，以明顯高(gao)于(yu)市場的(de)(de)價(jia)格從(cong)自己(ji)的(de)(de)親(qin)友經營(ying)管理的(de)(de)C、D、E公(gong)司采購商品，致(zhi)使國(guo)家(jia)(jia)利益(yi)遭(zao)受(shou)400萬元的(de)(de)重大(da)損失，可認定(ding)甲構(gou)成國(guo)有(you)(you)公(gong)司人(ren)員(yuan)(yuan)濫用職(zhi)權罪。

　　第二(er)種意見認(ren)為：甲屬于(yu)國(guo)有(you)公司工(gong)作人員，其利(li)用職務便利(li)，以明顯高于(yu)市場的(de)價格(ge)從C、E公司采(cai)購商品，致(zhi)使國(guo)家利(li)益遭(zao)受(shou)350萬元的(de)重(zhong)(zhong)大(da)損(sun)(sun)失，應認(ren)定為親友非法牟利(li)罪；蓄意通過增加D公司交易環節的(de)形(xing)式，截(jie)留丙應得利(li)潤，并(bing)沒有(you)使國(guo)家利(li)益遭(zao)受(shou)重(zhong)(zhong)大(da)損(sun)(sun)失，應認(ren)定為受(shou)賄(hui)罪。

　　第三種意見認為(wei)：同意第二種意見中關于甲(jia)利(li)用職(zhi)(zhi)務便利(li)從C、D公司采購(gou)商品行為(wei)的(de)定(ding)性，分別構成為(wei)親(qin)友非法牟(mou)利(li)罪(zui)和受賄罪(zui)；但(dan)甲(jia)利(li)用職(zhi)(zhi)務便利(li)，以明顯(xian)高(gao)于市場的(de)價格從E公司采購(gou)商品，主(zhu)觀上非法占(zhan)有(you)目的(de)明顯(xian)，應認定(ding)為(wei)貪污罪(zui)。

　　【意見分析】

　　本案中，筆者同意第三種意見，具體分析如下。

　　一、準確把握國有公司工(gong)作人員認(ren)定范(fan)圍

　　刑法(fa)(fa)修正(zheng)案（十二）施行(xing)前，為親(qin)友(you)非(fei)法(fa)(fa)牟利(li)罪(zui)犯(fan)罪(zui)主(zhu)體限(xian)于“國(guo)(guo)有(you)(you)公司、企(qi)業(ye)(ye)(ye)、事業(ye)(ye)(ye)單位的工作(zuo)(zuo)人(ren)員(yuan)(yuan)”。刑法(fa)(fa)修正(zheng)案（十二）施行(xing)后(hou)，為親(qin)友(you)非(fei)法(fa)(fa)牟利(li)罪(zui)犯(fan)罪(zui)主(zhu)體擴展(zhan)到“其(qi)他公司、企(qi)業(ye)(ye)(ye)的工作(zuo)(zuo)人(ren)員(yuan)(yuan)”。通說認為，刑法(fa)(fa)中的“國(guo)(guo)有(you)(you)公司、企(qi)業(ye)(ye)(ye)”只包括國(guo)(guo)有(you)(you)獨資(zi)、全資(zi)公司、企(qi)業(ye)(ye)(ye)，因此有(you)(you)觀點認為國(guo)(guo)有(you)(you)公司工作(zuo)(zuo)人(ren)員(yuan)(yuan)應(ying)限(xian)于國(guo)(guo)有(you)(you)獨資(zi)、全資(zi)公司工作(zuo)(zuo)人(ren)員(yuan)(yuan)，這種觀點大(da)大(da)限(xian)縮(suo)了為親(qin)友(you)非(fei)法(fa)(fa)牟利(li)罪(zui)中國(guo)(guo)有(you)(you)公司工作(zuo)(zuo)人(ren)員(yuan)(yuan)的認定范圍。

　　根(gen)據最高人(ren)民法(fa)(fa)院《關于如何認定國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)控(kong)股(gu)(gu)、參(can)股(gu)(gu)股(gu)(gu)份有(you)(you)(you)(you)(you)(you)限(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)中(zhong)的(de)(de)(de)(de)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)、企(qi)業(ye)(ye)(ye)(ye)人(ren)員(yuan)(yuan)的(de)(de)(de)(de)解(jie)釋(shi)》（以(yi)下簡(jian)稱(cheng)《解(jie)釋(shi)》）相(xiang)關規定，“國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)、企(qi)業(ye)(ye)(ye)(ye)委(wei)派到(dao)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)控(kong)股(gu)(gu)、參(can)股(gu)(gu)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)從事(shi)(shi)(shi)公(gong)(gong)(gong)(gong)(gong)務的(de)(de)(de)(de)人(ren)員(yuan)(yuan)，以(yi)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)、企(qi)業(ye)(ye)(ye)(ye)人(ren)員(yuan)(yuan)論(lun)。”《解(jie)釋(shi)》中(zhong)的(de)(de)(de)(de)“國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)、企(qi)業(ye)(ye)(ye)(ye)”指的(de)(de)(de)(de)是國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)獨(du)資(zi)(zi)、全資(zi)(zi)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)、企(qi)業(ye)(ye)(ye)(ye)，其在堅持通說的(de)(de)(de)(de)基礎(chu)上，擴大了對刑法(fa)(fa)分(fen)則(ze)第三章第三節中(zhong)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)、企(qi)業(ye)(ye)(ye)(ye)人(ren)員(yuan)(yuan)的(de)(de)(de)(de)認定范(fan)圍。盡管《解(jie)釋(shi)》沒有(you)(you)(you)(you)(you)(you)將國(guo)(guo)(guo)家(jia)(jia)機關、國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)事(shi)(shi)(shi)業(ye)(ye)(ye)(ye)單位列為(wei)委(wei)派主(zhu)體，但依據當然解(jie)釋(shi)的(de)(de)(de)(de)原理(li)，國(guo)(guo)(guo)家(jia)(jia)機關、國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)事(shi)(shi)(shi)業(ye)(ye)(ye)(ye)單位委(wei)派到(dao)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)控(kong)股(gu)(gu)、參(can)股(gu)(gu)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)從事(shi)(shi)(shi)公(gong)(gong)(gong)(gong)(gong)務的(de)(de)(de)(de)人(ren)員(yuan)(yuan)，也應以(yi)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)、企(qi)業(ye)(ye)(ye)(ye)人(ren)員(yuan)(yuan)論(lun)。國(guo)(guo)(guo)家(jia)(jia)監(jian)委(wei)《關于辦理(li)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)企(qi)業(ye)(ye)(ye)(ye)管理(li)人(ren)員(yuan)(yuan)瀆職犯罪案(an)件適用法(fa)(fa)律若干(gan)問題的(de)(de)(de)(de)意見(jian)》（以(yi)下簡(jian)稱(cheng)《意見(jian)》）中(zhong)也明確，為(wei)親友(you)非法(fa)(fa)牟利罪中(zhong)的(de)(de)(de)(de)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)、企(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)工(gong)作人(ren)員(yuan)(yuan)“既(ji)包括國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)獨(du)資(zi)(zi)、全資(zi)(zi)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)、企(qi)業(ye)(ye)(ye)(ye)中(zhong)的(de)(de)(de)(de)工(gong)作人(ren)員(yuan)(yuan)，也包括國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)控(kong)股(gu)(gu)、參(can)股(gu)(gu)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)及其分(fen)支(zhi)機構中(zhong)的(de)(de)(de)(de)國(guo)(guo)(guo)家(jia)(jia)工(gong)作人(ren)員(yuan)(yuan)”。

　　本案中(zhong)，甲經(jing)J省國(guo)(guo)(guo)(guo)(guo)(guo)資委(wei)(wei)推(tui)薦任A公(gong)司(si)(si)(si)副總(zong)(zong)經(jing)理，屬(shu)于受(shou)國(guo)(guo)(guo)(guo)(guo)(guo)家(jia)機(ji)關(guan)委(wei)(wei)派到國(guo)(guo)(guo)(guo)(guo)(guo)有(you)控(kong)股公(gong)司(si)(si)(si)從事(shi)公(gong)務(wu)(wu)的人(ren)員，依據《解釋》和《意見》，均應(ying)認(ren)(ren)定(ding)(ding)為(wei)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)公(gong)司(si)(si)(si)工(gong)作人(ren)員。后甲又經(jing)A公(gong)司(si)(si)(si)黨委(wei)(wei)研究決定(ding)(ding)到B公(gong)司(si)(si)(si)任總(zong)(zong)經(jing)理，應(ying)當認(ren)(ren)定(ding)(ding)為(wei)國(guo)(guo)(guo)(guo)(guo)(guo)有(you)控(kong)股公(gong)司(si)(si)(si)中(zhong)的國(guo)(guo)(guo)(guo)(guo)(guo)家(jia)工(gong)作人(ren)員。甲利(li)用職務(wu)(wu)便利(li)，以明顯(xian)高于市場的價格(ge)從C公(gong)司(si)(si)(si)采購鋼材，致使國(guo)(guo)(guo)(guo)(guo)(guo)家(jia)利(li)益(yi)遭(zao)受(shou)300萬元重大損失，同時符(fu)合為(wei)親(qin)友非法牟利(li)罪(zui)和國(guo)(guo)(guo)(guo)(guo)(guo)有(you)公(gong)司(si)(si)(si)人(ren)員濫用職權(quan)罪(zui)的構成要件，屬(shu)法條競合，按照特別法條優先適用的原則，應(ying)認(ren)(ren)定(ding)(ding)為(wei)親(qin)友非法牟利(li)罪(zui)。

　　二、準確把握獲(huo)利源(yuan)頭(tou)區分為親友非法牟利罪(zui)和受賄罪(zui)

　　一(yi)般情況(kuang)下，為(wei)親友(you)非(fei)法牟(mou)利(li)罪(zui)和受賄罪(zui)比較(jiao)容易區(qu)(qu)分，二(er)者(zhe)的(de)(de)(de)(de)差異主要(yao)包括：一(yi)是主體范圍(wei)不(bu)同。前(qian)罪(zui)的(de)(de)(de)(de)犯罪(zui)主體是國(guo)有(you)公(gong)司(si)、企業、事業單(dan)(dan)位的(de)(de)(de)(de)工作(zuo)(zuo)人員和其(qi)他公(gong)司(si)、企業的(de)(de)(de)(de)工作(zuo)(zuo)人員；后罪(zui)的(de)(de)(de)(de)犯罪(zui)主體是國(guo)家工作(zuo)(zuo)人員。二(er)是侵犯法益(yi)不(bu)同。前(qian)罪(zui)侵犯的(de)(de)(de)(de)法益(yi)通常認(ren)為(wei)是國(guo)有(you)公(gong)司(si)、企業、事業單(dan)(dan)位以及其(qi)他公(gong)司(si)、企業的(de)(de)(de)(de)正常管理(li)活動、合法利(li)益(yi)；后罪(zui)侵犯的(de)(de)(de)(de)法益(yi)通常認(ren)為(wei)是國(guo)家工作(zuo)(zuo)人員職務(wu)(wu)行為(wei)的(de)(de)(de)(de)廉潔性或(huo)不(bu)可收買(mai)性。三(san)(san)是行為(wei)方式(shi)不(bu)同。前(qian)罪(zui)表現為(wei)利(li)用職務(wu)(wu)便利(li)，為(wei)親友(you)牟(mou)取非(fei)法利(li)益(yi)，使國(guo)家利(li)益(yi)遭受重(zhong)大(da)損失，具體包括三(san)(san)種形式(shi)：將(jiang)本單(dan)(dan)位的(de)(de)(de)(de)盈(ying)利(li)業務(wu)(wu)交由自己(ji)的(de)(de)(de)(de)親友(you)進(jin)行經營(ying)；以明(ming)顯(xian)高于(yu)市(shi)場的(de)(de)(de)(de)價格(ge)從(cong)自己(ji)的(de)(de)(de)(de)親友(you)經營(ying)管理(li)的(de)(de)(de)(de)單(dan)(dan)位采(cai)購商品、接受服(fu)務(wu)(wu)或(huo)者(zhe)以明(ming)顯(xian)低于(yu)市(shi)場的(de)(de)(de)(de)價格(ge)向自己(ji)的(de)(de)(de)(de)親友(you)經營(ying)管理(li)的(de)(de)(de)(de)單(dan)(dan)位銷售商品、提供服(fu)務(wu)(wu)；從(cong)自己(ji)的(de)(de)(de)(de)親友(you)經營(ying)管理(li)的(de)(de)(de)(de)單(dan)(dan)位采(cai)購、接受不(bu)合格(ge)商品、服(fu)務(wu)(wu)。后罪(zui)表現為(wei)利(li)用職務(wu)(wu)便利(li)，索要(yao)財物或(huo)收受財物為(wei)他人謀(mou)取利(li)益(yi)。然而特(te)殊情況(kuang)下，兩罪(zui)的(de)(de)(de)(de)行為(wei)方式(shi)也有(you)容易混淆之處，需要(yao)綜合考量(liang)其(qi)他因素方能區(qu)(qu)分。

　　首先(xian)，當(dang)受賄罪的(de)(de)(de)客觀行(xing)(xing)(xing)為(wei)(wei)中增加(jia)了交易環節且行(xing)(xing)(xing)為(wei)(wei)人(ren)并沒有直接占有財(cai)物時，受賄行(xing)(xing)(xing)為(wei)(wei)則呈現(xian)出為(wei)(wei)親友非法牟利行(xing)(xing)(xing)為(wei)(wei)的(de)(de)(de)外部特征，這也正是當(dang)前新(xin)型腐敗(bai)和隱性腐敗(bai)的(de)(de)(de)一個重要特點。比如，行(xing)(xing)(xing)為(wei)(wei)人(ren)不(bu)直接收受財(cai)物，而是通過設置特定經營主體，索取(qu)第三方財(cai)物或者由第三方將財(cai)物輸送給相關(guan)經營主體。

　　其次，獲(huo)利(li)(li)(li)(li)源頭(tou)是(shi)區(qu)分兩罪(zui)的(de)(de)關(guan)鍵。即需要明確獲(huo)利(li)(li)(li)(li)源頭(tou)是(shi)出于(yu)第(di)(di)三方利(li)(li)(li)(li)益損失(shi)還是(shi)國家利(li)(li)(li)(li)益損失(shi)。若(ruo)行(xing)為(wei)人(ren)(ren)基于(yu)為(wei)親(qin)(qin)友非(fei)(fei)法牟利(li)(li)(li)(li)的(de)(de)故(gu)意，利(li)(li)(li)(li)用職(zhi)權安排所(suo)在(zai)公司(si)高(gao)價(jia)從(cong)親(qin)(qin)友處采購商(shang)品，則親(qin)(qin)友獲(huo)利(li)(li)(li)(li)源頭(tou)是(shi)國家利(li)(li)(li)(li)益損失(shi)，對行(xing)為(wei)人(ren)(ren)應認定為(wei)親(qin)(qin)友非(fei)(fei)法牟利(li)(li)(li)(li)罪(zui)。當第(di)(di)三方因(yin)懾于(yu)行(xing)為(wei)人(ren)(ren)的(de)(de)職(zhi)權或者(zhe)有求于(yu)行(xing)為(wei)人(ren)(ren)，違反市(shi)場(chang)交易原則向行(xing)為(wei)人(ren)(ren)的(de)(de)親(qin)(qin)友低價(jia)供(gong)貨，親(qin)(qin)友以正(zheng)常(chang)市(shi)場(chang)價(jia)向行(xing)為(wei)人(ren)(ren)所(suo)在(zai)公司(si)供(gong)貨，則親(qin)(qin)友獲(huo)利(li)(li)(li)(li)源頭(tou)是(shi)第(di)(di)三方利(li)(li)(li)(li)益損失(shi)，對行(xing)為(wei)人(ren)(ren)應認定受賄罪(zui)。

　　再(zai)次，實(shi)際占(zhan)(zhan)有(you)財(cai)物(wu)主體并(bing)不影響(xiang)受賄(hui)(hui)(hui)罪(zui)認定。一般情(qing)況下(xia)，受賄(hui)(hui)(hui)所得財(cai)物(wu)由行為(wei)人(ren)占(zhan)(zhan)有(you)。特(te)定情(qing)況下(xia)，雖然行為(wei)人(ren)并(bing)未(wei)實(shi)際占(zhan)(zhan)有(you)財(cai)物(wu)，但親友(you)占(zhan)(zhan)有(you)財(cai)物(wu)是基于(yu)行為(wei)人(ren)的(de)意思，仍(reng)應(ying)當認定為(wei)受賄(hui)(hui)(hui)罪(zui)。對這一點(dian)的(de)理解(jie)，從(cong)規定上(shang)看，“兩高”《關(guan)于(yu)辦(ban)理受賄(hui)(hui)(hui)刑事案件(jian)適用(yong)法律若干問題的(de)意見》明確(que)，“國(guo)家工作人(ren)員利用(yong)職務上(shang)的(de)便利為(wei)請托(tuo)人(ren)謀(mou)取利益(yi)，授(shou)意請托(tuo)人(ren)以本意見所列(lie)形式，將有(you)關(guan)財(cai)物(wu)給(gei)予特(te)定關(guan)系人(ren)的(de)，以受賄(hui)(hui)(hui)論處。”

　　本案中(zhong)，丙(bing)之所(suo)以同意(yi)將貨(huo)款的10%讓渡給丁(ding)，并(bing)(bing)非基于市場交易原則，而是懾于甲的職務(wu)。丁(ding)的獲利源頭(tou)是丙(bing)的利益損失，A公司在采(cai)購(gou)服(fu)裝鞋帽時并(bing)(bing)無損失。因此，甲利用職務(wu)便(bian)利，向丙(bing)索(suo)取財物并(bing)(bing)由丁(ding)實際占有，應當認定為受賄罪。

　　三、準確把(ba)握獲利主(zhu)體區(qu)分為親友非法牟利罪和貪(tan)污(wu)罪

　　為(wei)親(qin)友(you)非法(fa)牟利(li)罪(zui)(zui)與貪污罪(zui)(zui)在(zai)構成要(yao)件上(shang)存(cun)在(zai)重(zhong)合(he)之(zhi)處：一(yi)是(shi)主(zhu)體范(fan)圍部(bu)分(fen)重(zhong)合(he)，后(hou)罪(zui)(zui)犯罪(zui)(zui)主(zhu)體是(shi)國(guo)(guo)家(jia)(jia)工作人員和受國(guo)(guo)家(jia)(jia)機關、國(guo)(guo)有(you)(you)公司(si)、企(qi)業、事業單位、人民團體委托(tuo)管理、經(jing)(jing)營(ying)(ying)國(guo)(guo)有(you)(you)財產的(de)(de)人員，與前罪(zui)(zui)犯罪(zui)(zui)主(zhu)體存(cun)在(zai)部(bu)分(fen)重(zhong)合(he)。二是(shi)行為(wei)方式(shi)部(bu)分(fen)重(zhong)合(he)，后(hou)罪(zui)(zui)表現為(wei)利(li)用職務上(shang)的(de)(de)便利(li)，侵(qin)吞(tun)、竊取、騙取或者以(yi)(yi)其他手(shou)段非法(fa)占有(you)(you)公共財物，與前罪(zui)(zui)中(zhong)高買低賣的(de)(de)行為(wei)方式(shi)存(cun)在(zai)部(bu)分(fen)重(zhong)合(he)。在(zai)以(yi)(yi)第三方經(jing)(jing)營(ying)(ying)主(zhu)體作為(wei)中(zhong)間環節的(de)(de)案件中(zhong)，兩罪(zui)(zui)的(de)(de)區(qu)分(fen)最(zui)為(wei)緊要(yao)。實(shi)踐中(zhong)，一(yi)般從中(zhong)間環節是(shi)否在(zai)實(shi)施(shi)犯罪(zui)(zui)行為(wei)前已客觀(guan)存(cun)在(zai)、是(shi)否具(ju)有(you)(you)經(jing)(jing)營(ying)(ying)能力、是(shi)否實(shi)際開展了經(jing)(jing)營(ying)(ying)活動并承(cheng)擔經(jing)(jing)營(ying)(ying)風險等(deng)方面判斷。筆者認為(wei)，除了這些標(biao)準之(zhi)外，還(huan)可以(yi)(yi)從獲利(li)主(zhu)體維度(du)進一(yi)步(bu)判斷。

　　首先，獲利主體是行(xing)為(wei)(wei)人(ren)獨自(zi)控制的單(dan)位，應(ying)認(ren)定為(wei)(wei)貪(tan)污罪(zui)。對于(yu)行(xing)為(wei)(wei)人(ren)借親(qin)友之名設立經(jing)營主體，并利用(yong)職務便(bian)利促成與所在公司、企業交易，通過高買低賣(mai)等方式牟取非(fei)法(fa)利益的，此(ci)(ci)時獲利主體就是行(xing)為(wei)(wei)人(ren)本(ben)人(ren)，主觀上非(fei)法(fa)占有公共財物目(mu)的明(ming)顯(xian)，此(ci)(ci)種情(qing)形應(ying)認(ren)定為(wei)(wei)貪(tan)污罪(zui)。

　　其次(ci)，獲利(li)(li)(li)主(zhu)(zhu)(zhu)體(ti)是(shi)親友(you)獨(du)自控制的(de)(de)(de)(de)單位，應根(gen)據親密關(guan)系(xi)、最終(zhong)(zhong)利(li)(li)(li)益(yi)歸(gui)屬、有(you)無通(tong)謀等(deng)情況綜合認定。行(xing)(xing)(xing)(xing)為(wei)人(ren)(ren)(ren)利(li)(li)(li)用職務便利(li)(li)(li)為(wei)該(gai)單位牟取非法(fa)(fa)利(li)(li)(li)益(yi)，獲利(li)(li)(li)主(zhu)(zhu)(zhu)體(ti)雖然是(shi)親友(you)，行(xing)(xing)(xing)(xing)為(wei)人(ren)(ren)(ren)本(ben)人(ren)(ren)(ren)沒(mei)有(you)直接獲利(li)(li)(li)，但不能(neng)一概認定為(wei)親友(you)非法(fa)(fa)牟利(li)(li)(li)罪。當(dang)獲利(li)(li)(li)主(zhu)(zhu)(zhu)體(ti)是(shi)與行(xing)(xing)(xing)(xing)為(wei)人(ren)(ren)(ren)有(you)近親屬、情婦（夫）以(yi)及(ji)其他共(gong)同利(li)(li)(li)益(yi)關(guan)系(xi)的(de)(de)(de)(de)人(ren)(ren)(ren)等(deng)特定關(guan)系(xi)人(ren)(ren)(ren)，且(qie)利(li)(li)(li)益(yi)最終(zhong)(zhong)部分歸(gui)屬于(yu)行(xing)(xing)(xing)(xing)為(wei)人(ren)(ren)(ren)（不包(bao)括親友(you)向行(xing)(xing)(xing)(xing)為(wei)人(ren)(ren)(ren)行(xing)(xing)(xing)(xing)賄(hui)的(de)(de)(de)(de)情形），則可認定行(xing)(xing)(xing)(xing)為(wei)人(ren)(ren)(ren)主(zhu)(zhu)(zhu)觀(guan)(guan)上具有(you)非法(fa)(fa)占有(you)公(gong)共(gong)財(cai)物的(de)(de)(de)(de)目(mu)的(de)(de)(de)(de)，構成貪污罪。當(dang)利(li)(li)(li)益(yi)最終(zhong)(zhong)沒(mei)有(you)歸(gui)屬于(yu)行(xing)(xing)(xing)(xing)為(wei)人(ren)(ren)(ren)，且(qie)行(xing)(xing)(xing)(xing)為(wei)人(ren)(ren)(ren)僅僅是(shi)出(chu)于(yu)照(zhao)顧親友(you)生意的(de)(de)(de)(de)動(dong)機，主(zhu)(zhu)(zhu)觀(guan)(guan)上沒(mei)有(you)非法(fa)(fa)占有(you)公(gong)共(gong)財(cai)物的(de)(de)(de)(de)目(mu)的(de)(de)(de)(de)，客(ke)觀(guan)(guan)上沒(mei)有(you)與親友(you)共(gong)謀侵吞公(gong)共(gong)財(cai)物，從(cong)刑法(fa)(fa)的(de)(de)(de)(de)謙(qian)抑性(xing)出(chu)發，一般宜認定為(wei)親友(you)非法(fa)(fa)牟利(li)(li)(li)罪。

　　本案中，甲受乙(yi)請托，利用職(zhi)務便利為C公司(si)牟取了(le)利益(yi)，但(dan)甲未從(cong)C公司(si)分(fen)得錢款，也未與乙(yi)共(gong)(gong)同占(zhan)(zhan)有(you)利益(yi)，主(zhu)觀上(shang)沒有(you)非(fei)(fei)(fei)法占(zhan)(zhan)有(you)公共(gong)(gong)財(cai)物的故意，應(ying)認定(ding)為親友非(fei)(fei)(fei)法牟利罪(zui)。但(dan)甲利用職(zhi)務便利，安排B公司(si)高價從(cong)妻子戊經營的E公司(si)購置(zhi)辦(ban)公設備(bei)，獲利主(zhu)體是戊，甲與戊是夫(fu)妻關系，利益(yi)最終(zhong)也屬于二人(ren)共(gong)(gong)同財(cai)產，其(qi)主(zhu)觀上(shang)非(fei)(fei)(fei)法占(zhan)(zhan)有(you)公共(gong)(gong)財(cai)物的目的明顯，應(ying)認定(ding)為貪污(wu)罪(zui)。（張(zhang)輝 作者(zhe)單位：江(jiang)蘇省紀(ji)委(wei)監委(wei)）