【內容提要】

　　非(fei)(fei)法(fa)經營(ying)同(tong)類(lei)營(ying)業(ye)罪(zui)與貪污(wu)罪(zui)在客觀方(fang)面，均(jun)存(cun)在國家工作人(ren)員(yuan)利(li)用職務便利(li)為(wei)自己或(huo)他人(ren)謀利(li)的表(biao)現，但在主(zhu)觀意圖(tu)、具(ju)體行(xing)為(wei)方(fang)式等方(fang)面存(cun)在不同(tong)。區分(fen)增(zeng)(zeng)設中(zhong)(zhong)間環(huan)節(jie)進行(xing)的非(fei)(fei)法(fa)經營(ying)同(tong)類(lei)營(ying)業(ye)行(xing)為(wei)與增(zeng)(zeng)設中(zhong)(zhong)間環(huan)節(jie)截留(liu)國有資產(chan)的貪污(wu)行(xing)為(wei)，應當從行(xing)為(wei)人(ren)主(zhu)觀方(fang)面、中(zhong)(zhong)間環(huan)節(jie)經營(ying)的真實性、獲取(qu)利(li)潤的合理(li)性等方(fang)面綜合判斷、準(zhun)確定性。

　　【基本案情】

　　案例一：劉某(mou)，國(guo)有公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)甲物(wu)(wu)業(ye)(ye)管(guan)(guan)(guan)理(li)(li)(li)有限(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)（以(yi)下簡稱甲公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)）總經(jing)理(li)(li)(li)。2018年7月，某(mou)國(guo)有房(fang)產(chan)開發有限(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)與(yu)(yu)甲公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)簽署合同(tong)，由甲公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)負責(ze)該(gai)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)A項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)、B項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)、C項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)的(de)物(wu)(wu)業(ye)(ye)管(guan)(guan)(guan)理(li)(li)(li)，并簽訂了物(wu)(wu)業(ye)(ye)管(guan)(guan)(guan)理(li)(li)(li)服(fu)務(wu)合同(tong)。同(tong)月，劉某(mou)以(yi)他(ta)人(ren)代(dai)持(chi)股(gu)份(fen)形式成立(li)乙(yi)物(wu)(wu)業(ye)(ye)管(guan)(guan)(guan)理(li)(li)(li)有限(xian)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)（以(yi)下簡稱乙(yi)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)）。劉某(mou)利用(yong)擔任甲公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)總經(jing)理(li)(li)(li)的(de)職務(wu)便利，以(yi)個人(ren)實際控(kong)制(zhi)的(de)乙(yi)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)與(yu)(yu)甲公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)簽訂《A、B、C項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)物(wu)(wu)業(ye)(ye)工(gong)(gong)(gong)程維護(hu)(hu)協議》。但實際上(shang)，三個項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)的(de)物(wu)(wu)業(ye)(ye)工(gong)(gong)(gong)程維護(hu)(hu)服(fu)務(wu)仍由甲公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)提供，乙(yi)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)法定代(dai)表人(ren)僅是掛(gua)名，不(bu)參與(yu)(yu)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)管(guan)(guan)(guan)理(li)(li)(li)，乙(yi)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)僅有一名兼職會計負責(ze)管(guan)(guan)(guan)理(li)(li)(li)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)往來款項(xiang)(xiang)(xiang)(xiang)(xiang)、報(bao)稅等工(gong)(gong)(gong)作，平時也不(bu)參與(yu)(yu)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)經(jing)營，乙(yi)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)除(chu)名義上(shang)承攬上(shang)述(shu)三個項(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)物(wu)(wu)業(ye)(ye)工(gong)(gong)(gong)程維護(hu)(hu)服(fu)務(wu)外，未(wei)開展其他(ta)業(ye)(ye)務(wu)。協議履行期間，劉某(mou)通過(guo)乙(yi)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)與(yu)(yu)甲公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)人(ren)員混同(tong)、支(zhi)出混同(tong)等方式，非法占有甲公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)支(zhi)出的(de)工(gong)(gong)(gong)程維護(hu)(hu)費(fei)共計200余萬元(yuan)，后該(gai)款項(xiang)(xiang)(xiang)(xiang)(xiang)流入劉某(mou)控(kong)制(zhi)的(de)賬戶(hu)用(yong)于(yu)其個人(ren)使(shi)用(yong)。

　　案例二：李某(mou)，某(mou)國有醫院(yuan)附屬丙(bing)(bing)醫藥(yao)(yao)公(gong)(gong)司(si)(si)(si)(si)（以下簡稱丙(bing)(bing)公(gong)(gong)司(si)(si)(si)(si)，經營(ying)(ying)范圍(wei)包括中(zhong)成(cheng)(cheng)(cheng)藥(yao)(yao)、藥(yao)(yao)物(wu)制劑等(deng)(deng)(deng)(deng)系列(lie)藥(yao)(yao)品批發等(deng)(deng)(deng)(deng)）總(zong)經理。丙(bing)(bing)公(gong)(gong)司(si)(si)(si)(si)主(zhu)要業務(wu)(wu)為采購(gou)藥(yao)(yao)品后銷售(shou)(shou)給各醫院(yuan)。李某(mou)利(li)用(yong)(yong)其負責丙(bing)(bing)公(gong)(gong)司(si)(si)(si)(si)藥(yao)(yao)品購(gou)銷等(deng)(deng)(deng)(deng)職(zhi)務(wu)(wu)便利(li)，個人(ren)出(chu)資(zi)(zi)50萬元(yuan)與他(ta)人(ren)合伙，通過借用(yong)(yong)丁公(gong)(gong)司(si)(si)(si)(si)（經營(ying)(ying)范圍(wei)包括中(zhong)成(cheng)(cheng)(cheng)藥(yao)(yao)、藥(yao)(yao)物(wu)制劑等(deng)(deng)(deng)(deng)系列(lie)藥(yao)(yao)品批發等(deng)(deng)(deng)(deng)）資(zi)(zi)質的方式，從(cong)其他(ta)藥(yao)(yao)品生產(chan)商進(jin)貨(huo)(huo)，在(zai)市(shi)場(chang)價(jia)范圍(wei)內銷售(shou)(shou)給丙(bing)(bing)公(gong)(gong)司(si)(si)(si)(si)獲利(li)。具(ju)體經營(ying)(ying)模式上，李某(mou)借用(yong)(yong)丁公(gong)(gong)司(si)(si)(si)(si)資(zi)(zi)質和丙(bing)(bing)公(gong)(gong)司(si)(si)(si)(si)開展藥(yao)(yao)品購(gou)銷業務(wu)(wu)，其中(zhong)包括進(jin)貨(huo)(huo)資(zi)(zi)金、進(jin)貨(huo)(huo)渠道、銷售(shou)(shou)策略、日常管(guan)(guan)理、貨(huo)(huo)款(kuan)結算(suan)等(deng)(deng)(deng)(deng)均由(you)李某(mou)等(deng)(deng)(deng)(deng)人(ren)負責，丁公(gong)(gong)司(si)(si)(si)(si)僅收取(qu)“借用(yong)(yong)資(zi)(zi)質”管(guan)(guan)理費。扣除經營(ying)(ying)成(cheng)(cheng)(cheng)本和向丁公(gong)(gong)司(si)(si)(si)(si)支(zhi)付的管(guan)(guan)理費后，最終李某(mou)等(deng)(deng)(deng)(deng)人(ren)非(fei)法(fa)獲利(li)160余(yu)萬元(yuan)。

　　【分歧意見】

　　上述案例(li)中，對于劉某和(he)李某的(de)行為如(ru)何定性(xing)，存在兩種意見。

　　第一種意(yi)見認(ren)為：案例(li)(li)一中，劉某(mou)實際控制的(de)(de)乙公(gong)司(si)承(cheng)攬甲公(gong)司(si)物(wu)業工程維護服務(wu)(wu)系利(li)(li)用(yong)了(le)其在經(jing)營、管理國家出資(zi)企(qi)業事務(wu)(wu)的(de)(de)職務(wu)(wu)便利(li)(li)，劉某(mou)開展同類營業的(de)(de)行為符合非(fei)法經(jing)營同類營業罪(zui)(zui)的(de)(de)犯罪(zui)(zui)構成(cheng)，劉某(mou)構成(cheng)非(fei)法經(jing)營同類營業罪(zui)(zui)。案例(li)(li)二中，李(li)某(mou)等人(ren)借用(yong)丁(ding)公(gong)司(si)資(zi)質與丙(bing)公(gong)司(si)之間開展的(de)(de)業務(wu)(wu)是人(ren)為有意(yi)造(zao)成(cheng)，丙(bing)公(gong)司(si)完全可以直接向其他藥(yao)品生產(chan)企(qi)業購藥(yao)以降(jiang)低(di)成(cheng)本增加利(li)(li)潤，李(li)某(mou)等人(ren)將藥(yao)品銷售給丙(bing)公(gong)司(si)結算(suan)貨款(kuan)后(hou)，便獲取(qu)了(le)原本屬于丙(bing)公(gong)司(si)的(de)(de)利(li)(li)潤，截留了(le)國有公(gong)司(si)資(zi)產(chan)，李(li)某(mou)構成(cheng)貪(tan)污罪(zui)(zui)。

　　第二種意(yi)見認為：案例一中，劉(liu)某(mou)(mou)利用職(zhi)務(wu)(wu)(wu)便利將甲公(gong)(gong)司(si)承攬(lan)到的(de)物業(ye)(ye)管理服務(wu)(wu)(wu)形式上交給其(qi)實(shi)際(ji)控制的(de)乙公(gong)(gong)司(si)，但物業(ye)(ye)工(gong)程(cheng)維(wei)護服務(wu)(wu)(wu)仍由甲公(gong)(gong)司(si)提供，劉(liu)某(mou)(mou)增設的(de)物業(ye)(ye)工(gong)程(cheng)維(wei)護中間環節并非正常(chang)的(de)市(shi)場行(xing)(xing)為，職(zhi)務(wu)(wu)(wu)行(xing)(xing)為與交易獲利之間具有高度關聯性(xing)，資金經(jing)(jing)(jing)流(liu)轉進入劉(liu)某(mou)(mou)控制的(de)賬戶，劉(liu)某(mou)(mou)具有明顯(xian)的(de)非法占(zhan)有目的(de)，構成貪污(wu)罪。案例二中，李(li)(li)某(mou)(mou)利用職(zhi)務(wu)(wu)(wu)便利，通過借用其(qi)他公(gong)(gong)司(si)資質(zhi)并以(yi)其(qi)名義從藥(yao)品生(sheng)產商進貨，然(ran)后銷售給自己所任職(zhi)的(de)國有公(gong)(gong)司(si)，獲取非法利益，李(li)(li)某(mou)(mou)與他人合伙經(jing)(jing)(jing)營(ying)(ying)與其(qi)所任職(zhi)公(gong)(gong)司(si)同類(lei)的(de)營(ying)(ying)業(ye)(ye)，侵犯了(le)國有公(gong)(gong)司(si)的(de)利益，李(li)(li)某(mou)(mou)構成非法經(jing)(jing)(jing)營(ying)(ying)同類(lei)營(ying)(ying)業(ye)(ye)罪。

　　【意見分析】

　　筆(bi)者同意(yi)第二種意(yi)見，具體分析如下。

　　根據我國(guo)刑(xing)法(fa)(fa)第(di)一(yi)百六(liu)十(shi)(shi)五條(tiao)第(di)一(yi)款規(gui)(gui)定(ding)(ding)，國(guo)有公(gong)司(si)、企業(ye)的(de)(de)(de)董(dong)事(shi)(shi)、監事(shi)(shi)、高級(ji)管理人(ren)(ren)員，利(li)用(yong)職務便利(li)，自己經(jing)營或者為他(ta)人(ren)(ren)經(jing)營與(yu)其所任職公(gong)司(si)、企業(ye)同類(lei)(lei)的(de)(de)(de)營業(ye)，獲取非法(fa)(fa)利(li)益(yi)，數額巨大的(de)(de)(de)，構成(cheng)非法(fa)(fa)經(jing)營同類(lei)(lei)營業(ye)罪；第(di)一(yi)百六(liu)十(shi)(shi)五條(tiao)第(di)二(er)(er)款規(gui)(gui)定(ding)(ding)，其他(ta)公(gong)司(si)、企業(ye)的(de)(de)(de)董(dong)事(shi)(shi)、監事(shi)(shi)、高級(ji)管理人(ren)(ren)員違反(fan)法(fa)(fa)律(lv)、行政(zheng)法(fa)(fa)規(gui)(gui)規(gui)(gui)定(ding)(ding)，實施前款行為，致(zhi)使(shi)公(gong)司(si)、企業(ye)利(li)益(yi)遭(zao)受重大損(sun)失的(de)(de)(de)，依照(zhao)前款的(de)(de)(de)規(gui)(gui)定(ding)(ding)處罰。本文僅(jin)討論第(di)一(yi)款規(gui)(gui)定(ding)(ding)的(de)(de)(de)情形。根據刑(xing)法(fa)(fa)第(di)三(san)百八(ba)十(shi)(shi)二(er)(er)條(tiao)規(gui)(gui)定(ding)(ding)，國(guo)家(jia)工作人(ren)(ren)員利(li)用(yong)職務上的(de)(de)(de)便利(li)，侵(qin)吞(tun)、竊取、騙取或者以其他(ta)手段非法(fa)(fa)占有公(gong)共財物，構成(cheng)貪污罪。

　　非法經營同(tong)類(lei)營業罪(zui)(zui)與貪污罪(zui)(zui)均(jun)屬于利(li)用(yong)職(zhi)(zhi)務便利(li)進(jin)行(xing)(xing)不(bu)法行(xing)(xing)為(wei)(wei)，為(wei)(wei)自己或他(ta)人謀利(li)的犯罪(zui)(zui)，但在主觀意(yi)圖、行(xing)(xing)為(wei)(wei)方式等方面存在不(bu)同(tong)。筆者認為(wei)(wei)，對于利(li)用(yong)職(zhi)(zhi)務便利(li)增設中間環(huan)節獲取利(li)益，屬于非法經營同(tong)類(lei)營業行(xing)(xing)為(wei)(wei)還是截留國有資產(chan)的貪污行(xing)(xing)為(wei)(wei)，應當從以(yi)下幾個方面進(jin)行(xing)(xing)區分：

　　一(yi)、主觀方(fang)面的判斷

　　區分(fen)增設(she)中(zhong)間(jian)環(huan)節(jie)進行(xing)的非法(fa)經營(ying)同類營(ying)業行(xing)為和增設(she)中(zhong)間(jian)環(huan)節(jie)截留國有(you)資產的貪污行(xing)為，應當(dang)判斷行(xing)為人謀取非法(fa)利益(yi)的主觀目的以及行(xing)為表現。

　　對(dui)增(zeng)(zeng)設(she)中(zhong)間環(huan)節(jie)截留國(guo)(guo)有(you)資產(chan)的(de)貪污(wu)行(xing)為(wei)(wei)(wei)而言，行(xing)為(wei)(wei)(wei)人以(yi)非法(fa)占有(you)為(wei)(wei)(wei)目(mu)的(de)，而非以(yi)商(shang)業(ye)(ye)經營獲利為(wei)(wei)(wei)目(mu)的(de)。增(zeng)(zeng)設(she)的(de)中(zhong)間環(huan)節(jie)和主體系為(wei)(wei)(wei)達到(dao)犯罪目(mu)的(de)的(de)工具，并非用于正常的(de)經營活動(dong)，往(wang)往(wang)是為(wei)(wei)(wei)了(le)截留國(guo)(guo)有(you)資產(chan)而虛增(zeng)(zeng)虛構，使(shi)國(guo)(guo)有(you)公司、企(qi)業(ye)(ye)原本與(yu)業(ye)(ye)務單(dan)位的(de)合(he)作(zuo)關(guan)系變成了(le)有(you)其他公司參與(yu)的(de)間接合(he)作(zuo)關(guan)系，這個(ge)中(zhong)間環(huan)節(jie)系行(xing)為(wei)(wei)(wei)人故(gu)意(yi)設(she)置，行(xing)為(wei)(wei)(wei)人通過該手段(duan)將國(guo)(guo)有(you)公司、企(qi)業(ye)(ye)的(de)資產(chan)轉移到(dao)兼營公司、企(qi)業(ye)(ye)中(zhong)，達到(dao)非法(fa)占有(you)錢款目(mu)的(de)。

　　非(fei)(fei)法(fa)經(jing)(jing)(jing)營(ying)(ying)(ying)(ying)同(tong)(tong)類(lei)(lei)營(ying)(ying)(ying)(ying)業(ye)(ye)罪(zui)是(shi)(shi)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)法(fa)上的(de)(de)(de)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)高管競(jing)(jing)業(ye)(ye)禁止義務在(zai)刑(xing)法(fa)中的(de)(de)(de)具(ju)體體現，屬于典型的(de)(de)(de)違反對公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)忠實義務的(de)(de)(de)背信犯罪(zui)行(xing)(xing)(xing)為(wei)(wei)(wei)(wei)。該罪(zui)的(de)(de)(de)設立目的(de)(de)(de)是(shi)(shi)防止公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)高管為(wei)(wei)(wei)(wei)謀取(qu)私利(li)(li)(li)而(er)“另(ling)起爐灶(zao)”，利(li)(li)(li)用職(zhi)務便利(li)(li)(li)與(yu)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)形(xing)成不(bu)正當(dang)競(jing)(jing)爭，規制的(de)(de)(de)是(shi)(shi)嚴重違反公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)法(fa)中有關競(jing)(jing)業(ye)(ye)禁止規定的(de)(de)(de)行(xing)(xing)(xing)為(wei)(wei)(wei)(wei)，而(er)非(fei)(fei)“不(bu)勞而(er)獲(huo)”的(de)(de)(de)貪污行(xing)(xing)(xing)為(wei)(wei)(wei)(wei)。公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)法(fa)第(di)一百八十四條(tiao)規定，董(dong)事(shi)、監事(shi)、高級管理人員未向董(dong)事(shi)會(hui)(hui)或(huo)者股東會(hui)(hui)報告，并按照公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)章程的(de)(de)(de)規定經(jing)(jing)(jing)董(dong)事(shi)會(hui)(hui)或(huo)者股東會(hui)(hui)決議通(tong)過，不(bu)得自營(ying)(ying)(ying)(ying)或(huo)者為(wei)(wei)(wei)(wei)他人經(jing)(jing)(jing)營(ying)(ying)(ying)(ying)與(yu)其任職(zhi)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)同(tong)(tong)類(lei)(lei)的(de)(de)(de)業(ye)(ye)務。而(er)如果經(jing)(jing)(jing)董(dong)事(shi)會(hui)(hui)、股東會(hui)(hui)同(tong)(tong)意(yi)，是(shi)(shi)可以附(fu)條(tiao)件(jian)經(jing)(jing)(jing)營(ying)(ying)(ying)(ying)的(de)(de)(de)。對于非(fei)(fei)法(fa)經(jing)(jing)(jing)營(ying)(ying)(ying)(ying)同(tong)(tong)類(lei)(lei)營(ying)(ying)(ying)(ying)業(ye)(ye)罪(zui)而(er)言，行(xing)(xing)(xing)為(wei)(wei)(wei)(wei)人的(de)(de)(de)主觀目的(de)(de)(de)是(shi)(shi)通(tong)過非(fei)(fei)法(fa)經(jing)(jing)(jing)營(ying)(ying)(ying)(ying)行(xing)(xing)(xing)為(wei)(wei)(wei)(wei)獲(huo)取(qu)利(li)(li)(li)益(yi)，具(ju)體是(shi)(shi)利(li)(li)(li)用職(zhi)務便利(li)(li)(li)將任職(zhi)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、企(qi)(qi)業(ye)(ye)的(de)(de)(de)營(ying)(ying)(ying)(ying)利(li)(li)(li)性商業(ye)(ye)機(ji)會(hui)(hui)交由兼營(ying)(ying)(ying)(ying)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、企(qi)(qi)業(ye)(ye)經(jing)(jing)(jing)營(ying)(ying)(ying)(ying)，從而(er)獲(huo)取(qu)非(fei)(fei)法(fa)利(li)(li)(li)益(yi)，但這(zhe)種經(jing)(jing)(jing)營(ying)(ying)(ying)(ying)行(xing)(xing)(xing)為(wei)(wei)(wei)(wei)并不(bu)意(yi)味(wei)著百分(fen)之百獲(huo)利(li)(li)(li)，而(er)是(shi)(shi)要(yao)承擔一定的(de)(de)(de)市(shi)場風險(xian)。因為(wei)(wei)(wei)(wei)國(guo)有公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、企(qi)(qi)業(ye)(ye)讓渡給兼營(ying)(ying)(ying)(ying)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、企(qi)(qi)業(ye)(ye)的(de)(de)(de)是(shi)(shi)商業(ye)(ye)機(ji)會(hui)(hui)，兼營(ying)(ying)(ying)(ying)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、企(qi)(qi)業(ye)(ye)系利(li)(li)(li)用該商業(ye)(ye)機(ji)會(hui)(hui)進行(xing)(xing)(xing)經(jing)(jing)(jing)營(ying)(ying)(ying)(ying)，這(zhe)與(yu)采取(qu)“零經(jing)(jing)(jing)營(ying)(ying)(ying)(ying)”手段將國(guo)有公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、企(qi)(qi)業(ye)(ye)的(de)(de)(de)資產(chan)直接轉移(yi)到兼營(ying)(ying)(ying)(ying)公(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)、企(qi)(qi)業(ye)(ye)中的(de)(de)(de)貪污行(xing)(xing)(xing)為(wei)(wei)(wei)(wei)在(zai)主觀目的(de)(de)(de)和行(xing)(xing)(xing)為(wei)(wei)(wei)(wei)方式上均(jun)不(bu)同(tong)(tong)。

　　案例一(yi)(yi)中，雖(sui)然乙(yi)公(gong)(gong)司(si)形式上設立存在，但其本身是劉某在甲(jia)(jia)公(gong)(gong)司(si)與某國有(you)房產開發有(you)限公(gong)(gong)司(si)之間的(de)(de)物業(ye)(ye)服(fu)(fu)務關系中增設中間環節而(er)突擊(ji)成立。甲(jia)(jia)公(gong)(gong)司(si)此前一(yi)(yi)直與某國有(you)房產開發有(you)限公(gong)(gong)司(si)接洽物業(ye)(ye)服(fu)(fu)務事(shi)宜，直到簽訂合(he)同當月，乙(yi)公(gong)(gong)司(si)才倉(cang)促成立，之前并無從事(shi)同類或(huo)者相似(si)經(jing)營行為(wei)的(de)(de)經(jing)歷(li)，且A、B、C三(san)個項目的(de)(de)物業(ye)(ye)工程維護(hu)服(fu)(fu)務仍由(you)甲(jia)(jia)公(gong)(gong)司(si)提供，反(fan)映出劉某并非將乙(yi)公(gong)(gong)司(si)視為(wei)真正的(de)(de)經(jing)營實體，且將獲取的(de)(de)工程維護(hu)費用于個人使(shi)用，更加印(yin)證了其非法占(zhan)有(you)國有(you)資(zi)產的(de)(de)目的(de)(de)和故意。

　　案例二中，丙(bing)公(gong)(gong)司(si)的(de)主要(yao)業(ye)務(wu)是(shi)(shi)購(gou)進藥(yao)(yao)(yao)品(pin)(pin)再銷(xiao)售給各醫(yi)(yi)院，購(gou)進藥(yao)(yao)(yao)品(pin)(pin)是(shi)(shi)其經營(ying)藥(yao)(yao)(yao)品(pin)(pin)業(ye)務(wu)的(de)一環，至(zhi)于丙(bing)公(gong)(gong)司(si)是(shi)(shi)從(cong)藥(yao)(yao)(yao)品(pin)(pin)生產企(qi)業(ye)還是(shi)(shi)從(cong)其他醫(yi)(yi)藥(yao)(yao)(yao)公(gong)(gong)司(si)購(gou)進藥(yao)(yao)(yao)品(pin)(pin)沒有(you)限制。李(li)某為(wei)獲取利(li)潤，既投入了進貨(huo)資金，又具體負責(ze)經營(ying)藥(yao)(yao)(yao)品(pin)(pin)的(de)種(zhong)類和(he)方(fang)式，再在市(shi)場價范圍內銷(xiao)售給丙(bing)公(gong)(gong)司(si)獲利(li)，應當(dang)認定(ding)李(li)某以經營(ying)獲利(li)為(wei)目的(de)實際參與經營(ying)，其所(suo)獲利(li)益(yi)是(shi)(shi)通過實際經營(ying)行為(wei)獲得(de)的(de)，是(shi)(shi)一種(zhong)由市(shi)場競爭關系帶來的(de)不(bu)確定(ding)利(li)益(yi)，并非直接貪污所(suo)得(de)。

　　二、中(zhong)間(jian)環節經營真實性的判(pan)斷

　　區分增(zeng)設(she)(she)中(zhong)間環(huan)節進行(xing)的(de)非(fei)法經營同類營業行(xing)為和增(zeng)設(she)(she)中(zhong)間環(huan)節截(jie)留國有資產的(de)貪污(wu)行(xing)為，應判斷(duan)增(zeng)設(she)(she)的(de)中(zhong)間環(huan)節是(shi)否(fou)屬于(yu)真(zhen)實經營。

　　對于以非法占有為(wei)(wei)目的(de)(de)(de)，為(wei)(wei)截留(liu)國有資(zi)產(chan)(chan)而進行(xing)(xing)的(de)(de)(de)中間行(xing)(xing)為(wei)(wei)、增(zeng)設(she)的(de)(de)(de)中間環(huan)節(jie)，行(xing)(xing)為(wei)(wei)人所(suo)設(she)公司本(ben)身沒有經營能力，不開展實際經營行(xing)(xing)為(wei)(wei)，不承擔經營風險，其所(suo)獲得利潤應(ying)認定(ding)為(wei)(wei)截留(liu)的(de)(de)(de)資(zi)產(chan)(chan)；或者行(xing)(xing)為(wei)(wei)人增(zeng)設(she)的(de)(de)(de)中間環(huan)節(jie)進行(xing)(xing)了相關的(de)(de)(de)經營活動，但該中間環(huan)節(jie)中，行(xing)(xing)為(wei)(wei)人所(suo)設(she)公司只享受盈利，將經營成本(ben)和經營風險轉嫁到所(suo)任職的(de)(de)(de)國有公司、企業(ye)，則行(xing)(xing)為(wei)(wei)人所(suo)獲取的(de)(de)(de)利潤并(bing)不屬于經營所(suo)得，可以認定(ding)為(wei)(wei)增(zeng)設(she)中間環(huan)節(jie)截留(liu)國有資(zi)產(chan)(chan)的(de)(de)(de)貪污行(xing)(xing)為(wei)(wei)。

　　對(dui)于增設的中(zhong)間環節(jie)中(zhong)，存在(zai)具有(you)真實(shi)投資(zi)、實(shi)際經營(ying)(ying)(ying)場所和經營(ying)(ying)(ying)能力的公(gong)司，進行了真實(shi)經營(ying)(ying)(ying)行為，承(cheng)擔了市場風(feng)險(xian)，所獲取的利潤系通過(guo)侵占(zhan)、經營(ying)(ying)(ying)國(guo)有(you)公(gong)司、企(qi)業的商業機(ji)會(hui)而(er)(er)來(lai)，因(yin)為行為人所獲利益并(bing)非通過(guo)非法占(zhan)有(you)國(guo)有(you)資(zi)產而(er)(er)來(lai)，只是違背了對(dui)國(guo)有(you)企(qi)業的忠誠義務，則可認(ren)定屬于非法經營(ying)(ying)(ying)同(tong)類營(ying)(ying)(ying)業行為。

　　案例一中，乙公(gong)(gong)(gong)司(si)(si)(si)成(cheng)立(li)(li)之后(hou)，并沒(mei)有(you)(you)開(kai)展真實的經(jing)(jing)營(ying)(ying)(ying)活(huo)動。乙公(gong)(gong)(gong)司(si)(si)(si)并不具備開(kai)展經(jing)(jing)營(ying)(ying)(ying)活(huo)動所需的最低限度的組織機構，法定代表人僅是掛名，不參與(yu)公(gong)(gong)(gong)司(si)(si)(si)管理，公(gong)(gong)(gong)司(si)(si)(si)僅有(you)(you)一名兼職(zhi)會計(ji)負(fu)責管理公(gong)(gong)(gong)司(si)(si)(si)往來(lai)款項、報稅(shui)等工(gong)作，平時也不參與(yu)公(gong)(gong)(gong)司(si)(si)(si)經(jing)(jing)營(ying)(ying)(ying)，物業(ye)工(gong)程(cheng)維(wei)護(hu)服(fu)務(wu)(wu)及相(xiang)關費(fei)用均由甲公(gong)(gong)(gong)司(si)(si)(si)負(fu)擔，乙公(gong)(gong)(gong)司(si)(si)(si)不具備開(kai)展經(jing)(jing)營(ying)(ying)(ying)的條件。從(cong)乙公(gong)(gong)(gong)司(si)(si)(si)的經(jing)(jing)營(ying)(ying)(ying)情況來(lai)看，該(gai)公(gong)(gong)(gong)司(si)(si)(si)成(cheng)立(li)(li)后(hou)除(chu)了形式上承(cheng)接(jie)甲公(gong)(gong)(gong)司(si)(si)(si)物業(ye)工(gong)程(cheng)維(wei)護(hu)服(fu)務(wu)(wu)業(ye)務(wu)(wu)外，未(wei)開(kai)展其他業(ye)務(wu)(wu)，可以判(pan)斷乙公(gong)(gong)(gong)司(si)(si)(si)并未(wei)開(kai)展真實經(jing)(jing)營(ying)(ying)(ying)活(huo)動。

　　案例二中，李(li)某(mou)開展了真實(shi)的(de)(de)經(jing)營(ying)活(huo)動。雖然李(li)某(mou)等(deng)(deng)人(ren)(ren)既未注冊成(cheng)立公(gong)司(si)，也沒有實(shi)際入(ru)股他(ta)(ta)人(ren)(ren)經(jing)營(ying)的(de)(de)公(gong)司(si)，亦未受雇于其他(ta)(ta)公(gong)司(si)開展業(ye)務，而是(shi)借(jie)用丁(ding)(ding)公(gong)司(si)資質和自己任職的(de)(de)丙公(gong)司(si)開展藥品(pin)購銷(xiao)業(ye)務，但被(bei)借(jie)用資質的(de)(de)丁(ding)(ding)公(gong)司(si)僅收取(qu)管(guan)理(li)費(fei)，本質上李(li)某(mou)等(deng)(deng)人(ren)(ren)的(de)(de)行為是(shi)自己經(jing)營(ying)。此經(jing)營(ying)行為中，進(jin)貨(huo)資金(jin)、進(jin)貨(huo)渠道、銷(xiao)售策略(lve)、日常管(guan)理(li)、貨(huo)款(kuan)結算(suan)等(deng)(deng)均由李(li)某(mou)等(deng)(deng)人(ren)(ren)負責，李(li)某(mou)等(deng)(deng)人(ren)(ren)投入(ru)了資金(jin)、勞務等(deng)(deng)，再(zai)在市場(chang)價范圍(wei)內(nei)銷(xiao)售給丙公(gong)司(si)，可以認定(ding)開展了真實(shi)的(de)(de)經(jing)營(ying)活(huo)動。

　　三、其他需要注意的問題

　　關于所獲(huo)收益合(he)(he)理(li)(li)性(xing)(xing)的(de)判斷(duan)(duan)。區分(fen)增設(she)中間(jian)環(huan)節(jie)進(jin)行(xing)的(de)非法經(jing)營同類營業(ye)(ye)行(xing)為和增設(she)中間(jian)環(huan)節(jie)截留國有資產的(de)貪污行(xing)為，還(huan)可以從增設(she)的(de)中間(jian)環(huan)節(jie)、進(jin)行(xing)的(de)中間(jian)行(xing)為所獲(huo)取(qu)利(li)益的(de)合(he)(he)理(li)(li)性(xing)(xing)進(jin)行(xing)綜合(he)(he)分(fen)析(xi)。實踐中，判斷(duan)(duan)所獲(huo)收益是(shi)否合(he)(he)理(li)(li)，可以根據市(shi)場整體狀(zhuang)況(kuang)、消費者預(yu)期、業(ye)(ye)內(nei)平均利(li)潤(run)等情(qing)況(kuang)進(jin)行(xing)研判，若明顯(xian)超出市(shi)場合(he)(he)理(li)(li)利(li)潤(run)，應(ying)慎(shen)重(zhong)區分(fen)認定貪污和非法經(jing)營同類營業(ye)(ye)行(xing)為。

　　關于非(fei)法(fa)(fa)(fa)經(jing)(jing)營(ying)同類營(ying)業(ye)罪中(zhong)“獲(huo)取(qu)非(fei)法(fa)(fa)(fa)利(li)益(yi)”的(de)(de)認(ren)(ren)定(ding)。筆者認(ren)(ren)為(wei)(wei)，本(ben)著“任何人(ren)(ren)(ren)(ren)不(bu)應(ying)從(cong)不(bu)法(fa)(fa)(fa)活動(dong)中(zhong)獲(huo)利(li)”的(de)(de)基(ji)本(ben)原則(ze)，無論行為(wei)(wei)人(ren)(ren)(ren)(ren)是為(wei)(wei)自(zi)(zi)己(ji)(ji)經(jing)(jing)營(ying)還(huan)是為(wei)(wei)他(ta)人(ren)(ren)(ren)(ren)經(jing)(jing)營(ying)，當(dang)(dang)本(ben)人(ren)(ren)(ren)(ren)以及公司由(you)于行為(wei)(wei)人(ren)(ren)(ren)(ren)的(de)(de)經(jing)(jing)營(ying)活動(dong)而(er)獲(huo)取(qu)了(le)直接(jie)經(jing)(jing)濟利(li)益(yi)時，都(dou)應(ying)認(ren)(ren)定(ding)為(wei)(wei)非(fei)法(fa)(fa)(fa)獲(huo)利(li)。對于非(fei)法(fa)(fa)(fa)經(jing)(jing)營(ying)同類營(ying)業(ye)罪中(zhong)如何認(ren)(ren)定(ding)所獲(huo)取(qu)的(de)(de)非(fei)法(fa)(fa)(fa)利(li)益(yi)數(shu)額，《關于辦(ban)理(li)國有(you)企業(ye)管理(li)人(ren)(ren)(ren)(ren)員(yuan)瀆職犯罪案件適用法(fa)(fa)(fa)律若干問題(ti)的(de)(de)意見》等規定(ding)中(zhong)按(an)(an)“為(wei)(wei)自(zi)(zi)己(ji)(ji)經(jing)(jing)營(ying)”和(he)“為(wei)(wei)他(ta)人(ren)(ren)(ren)(ren)經(jing)(jing)營(ying)”的(de)(de)不(bu)同分別進行了(le)規定(ding)，明(ming)確(que)“自(zi)(zi)己(ji)(ji)經(jing)(jing)營(ying)的(de)(de)，非(fei)法(fa)(fa)(fa)利(li)益(yi)按(an)(an)照經(jing)(jing)營(ying)的(de)(de)全部(bu)收入扣除直接(jie)用于經(jing)(jing)營(ying)活動(dong)的(de)(de)適當(dang)(dang)合理(li)支出(chu)計算；為(wei)(wei)他(ta)人(ren)(ren)(ren)(ren)經(jing)(jing)營(ying)的(de)(de)，非(fei)法(fa)(fa)(fa)利(li)益(yi)可根據(ju)行為(wei)(wei)人(ren)(ren)(ren)(ren)獲(huo)取(qu)的(de)(de)報酬等實際獲(huo)利(li)情況計算”。

　　案例一中，從交易模式(shi)看，劉(liu)(liu)某(mou)在(zai)(zai)甲公(gong)司(si)承攬到物業服(fu)務項(xiang)目(mu)后(hou)，利用(yong)(yong)職務便(bian)利將(jiang)相關工程項(xiang)目(mu)以簽訂合同的(de)(de)(de)方式(shi)給自(zi)己實際控制的(de)(de)(de)乙公(gong)司(si)，但經營(ying)還是(shi)由甲公(gong)司(si)進行，乙公(gong)司(si)未進行真實經營(ying)活動，未承擔相應(ying)的(de)(de)(de)經營(ying)風(feng)險(xian)；從資(zi)金流(liu)轉看，工程維護費在(zai)(zai)進入(ru)乙公(gong)司(si)賬戶(hu)后(hou)，資(zi)金經流(liu)轉進入(ru)劉(liu)(liu)某(mou)控制的(de)(de)(de)個(ge)人(ren)賬戶(hu)供個(ge)人(ren)使用(yong)(yong)，因此，劉(liu)(liu)某(mou)構成貪污(wu)罪，犯罪數(shu)額應(ying)為(wei)200余萬元(yuan)。

　　案例二中(zhong)(zhong)，被借用資質的(de)(de)(de)丁公(gong)(gong)司(si)(si)(si)(si)與李(li)某(mou)(mou)任(ren)職的(de)(de)(de)丙公(gong)(gong)司(si)(si)(si)(si)在經營(ying)業務范圍上重合，且李(li)某(mou)(mou)等人(ren)開展的(de)(de)(de)實際經營(ying)業務為(wei)(wei)藥品(pin)購銷(xiao)，符合同類(lei)營(ying)業的(de)(de)(de)“同類(lei)性(xing)”要求(qiu)。李(li)某(mou)(mou)借用丁公(gong)(gong)司(si)(si)(si)(si)資質向丙公(gong)(gong)司(si)(si)(si)(si)銷(xiao)售藥品(pin)的(de)(de)(de)行為(wei)(wei)屬于為(wei)(wei)自己牟取了本屬于丙公(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)商業機(ji)會(hui)，損害了其他公(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)公(gong)(gong)平(ping)競(jing)爭的(de)(de)(de)機(ji)會(hui)，也損害了丙公(gong)(gong)司(si)(si)(si)(si)從其他平(ping)等競(jing)爭的(de)(de)(de)公(gong)(gong)司(si)(si)(si)(si)中(zhong)(zhong)選擇更優(you)質公(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)機(ji)會(hui)，與丙公(gong)(gong)司(si)(si)(si)(si)存在縱向競(jing)爭關系，違(wei)反了競(jing)業禁止義務，且非法(fa)獲(huo)利160余(yu)萬(wan)元(yuan)，因此，李(li)某(mou)(mou)構成非法(fa)經營(ying)同類(lei)營(ying)業罪(zui)，扣除經營(ying)成本和向丁公(gong)(gong)司(si)(si)(si)(si)支付的(de)(de)(de)管理(li)費后，李(li)某(mou)(mou)等人(ren)獲(huo)利160余(yu)萬(wan)元(yuan)，故應(ying)以160余(yu)萬(wan)元(yuan)認定其犯罪(zui)數額。（白(bai)潔）