特邀嘉賓

　　郭飛 江(jiang)蘇省南京市江(jiang)寧區紀委監委第六紀檢監察(cha)室副(fu)主任

　　翟元梅 江蘇(su)省南京市(shi)江寧區紀(ji)委(wei)監(jian)委(wei)案件審理室主任

　　李弋 江蘇(su)省南(nan)京市江寧(ning)區人民(min)檢(jian)察院第一檢(jian)察部副(fu)主任

　　洪超蘭 江蘇省南(nan)京市江寧(ning)區人民法院刑事審判庭庭長(chang)

　　編者按

　　本案中，車(che)某以(yi)甲(jia)公(gong)司(si)(si)(si)名義“入股(gu)(gu)”B公(gong)司(si)(si)(si)，獲取(qu)415萬余(yu)元“分紅款”，是違規經商(shang)辦(ban)企(qi)業的(de)違紀行為還是貪污犯罪？車(che)某通過(guo)隱瞞股(gu)(gu)權(quan)性(xing)質(zhi)、做低股(gu)(gu)價、他人(ren)代持等手段(duan)，以(yi)B公(gong)司(si)(si)(si)自有資金完(wan)成股(gu)(gu)權(quan)轉讓交(jiao)易，最終將B公(gong)司(si)(si)(si)股(gu)(gu)權(quan)全部變更至其指定(ding)的(de)人(ren)名下，致(zhi)使B公(gong)司(si)(si)(si)脫離國家監(jian)管，該(gai)行為如何定(ding)性(xing)？我們特邀(yao)相關(guan)單位工作人(ren)員(yuan)予以(yi)解析。

　　基本案情：

　　車(che)某，1994年(nian)6月加入中國共產黨，曾任A公(gong)(gong)司(si)（系由N市J區人民政府國有(you)資(zi)(zi)產監(jian)督管理辦公(gong)(gong)室出資(zi)(zi)成立的國有(you)獨資(zi)(zi)公(gong)(gong)司(si)）董事長、總經理。2021年(nian)10月退休。

　　貪(tan)污罪。2013年10月，車某(mou)安排A公(gong)(gong)(gong)司(si)(si)(si)(si)資產(chan)管(guan)理(li)(li)(li)(li)(li)部員工(gong)段某(mou)某(mou)以其(qi)個(ge)人(ren)名義注(zhu)(zhu)冊成(cheng)立B公(gong)(gong)(gong)司(si)(si)(si)(si)，注(zhu)(zhu)冊資金(jin)100萬元人(ren)民(min)幣(bi)（幣(bi)種下同(tong)）。上(shang)述100萬元以A公(gong)(gong)(gong)司(si)(si)(si)(si)資產(chan)管(guan)理(li)(li)(li)(li)(li)部負責人(ren)個(ge)人(ren)名義從A公(gong)(gong)(gong)司(si)(si)(si)(si)下屬(shu)國有(you)小額貸(dai)款公(gong)(gong)(gong)司(si)(si)(si)(si)貸(dai)出(chu)，后以B公(gong)(gong)(gong)司(si)(si)(si)(si)盈(ying)利(li)歸還。B公(gong)(gong)(gong)司(si)(si)(si)(si)由(you)A公(gong)(gong)(gong)司(si)(si)(si)(si)資產(chan)管(guan)理(li)(li)(li)(li)(li)部管(guan)理(li)(li)(li)(li)(li)，作(zuo)為資產(chan)管(guan)理(li)(li)(li)(li)(li)部對外經營業務(wu)的工(gong)具公(gong)(gong)(gong)司(si)(si)(si)(si)，接受A公(gong)(gong)(gong)司(si)(si)(si)(si)的經營考(kao)核。B公(gong)(gong)(gong)司(si)(si)(si)(si)員工(gong)和A公(gong)(gong)(gong)司(si)(si)(si)(si)資產(chan)管(guan)理(li)(li)(li)(li)(li)部員工(gong)系同(tong)一批(pi)人(ren)，B公(gong)(gong)(gong)司(si)(si)(si)(si)的公(gong)(gong)(gong)章、財(cai)務(wu)章等(deng)均由(you)A公(gong)(gong)(gong)司(si)(si)(si)(si)辦公(gong)(gong)(gong)室(shi)和財(cai)務(wu)部保管(guan)，公(gong)(gong)(gong)章使用需經A公(gong)(gong)(gong)司(si)(si)(si)(si)同(tong)意(yi)。B公(gong)(gong)(gong)司(si)(si)(si)(si)法定代表人(ren)的變(bian)更、辦公(gong)(gong)(gong)場所的確(que)定等(deng)由(you)A公(gong)(gong)(gong)司(si)(si)(si)(si)安排，人(ren)員工(gong)資收入也由(you)A公(gong)(gong)(gong)司(si)(si)(si)(si)進行監管(guan)。經查，B公(gong)(gong)(gong)司(si)(si)(si)(si)管(guan)理(li)(li)(li)(li)(li)人(ren)員的變(bian)動(dong)、業務(wu)調(diao)整、股權變(bian)更等(deng)均由(you)車某(mou)決定。

　　2013年(nian)下(xia)半年(nian)，A公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)資(zi)(zi)(zi)(zi)產管理部開始(shi)承接N市J區(qu)高新(xin)園(yuan)區(qu)的(de)融(rong)資(zi)(zi)(zi)(zi)服務(wu)(wu)(wu)業務(wu)(wu)(wu)（政府平臺(tai)公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)通過(guo)此業務(wu)(wu)(wu)融(rong)資(zi)(zi)(zi)(zi)，由國(guo)有(you)單位信用背(bei)書），以(yi)(yi)A公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)名義(yi)簽訂融(rong)資(zi)(zi)(zi)(zi)服務(wu)(wu)(wu)合同、開展業務(wu)(wu)(wu)，所得(de)收益(yi)歸(gui)A公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)。2014年(nian)，車(che)某(mou)利(li)用職權(quan)安排A公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)相關部門將(jiang)融(rong)資(zi)(zi)(zi)(zi)服務(wu)(wu)(wu)合同中的(de)A公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)變(bian)更為(wei)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)，融(rong)資(zi)(zi)(zi)(zi)服務(wu)(wu)(wu)業務(wu)(wu)(wu)所得(de)收益(yi)歸(gui)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)。其明知該(gai)業務(wu)(wu)(wu)利(li)潤(run)高、無風險，在(zai)(zai)確(que)認B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)盈利(li)的(de)情(qing)(qing)況下(xia)，為(wei)將(jiang)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)利(li)潤(run)占為(wei)己有(you)，車(che)某(mou)決定利(li)用職務(wu)(wu)(wu)便利(li)，以(yi)(yi)“投資(zi)(zi)(zi)(zi)入股”方式，套取B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)分紅。2014年(nian)11月，車(che)某(mou)決定調整(zheng)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)股權(quan)，在(zai)(zai)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)引(yin)入“社會資(zi)(zi)(zi)(zi)本(ben)”，在(zai)(zai)B公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)當時(shi)實(shi)際股權(quan)價值已升(sheng)為(wei)680余萬元(yuan)的(de)情(qing)(qing)況下(xia)，車(che)某(mou)以(yi)(yi)甲公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)（私(si)企，非車(che)某(mou)實(shi)際控制）名義(yi)“出資(zi)(zi)(zi)(zi)”60萬元(yuan)，固定占股30%；A公(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)出資(zi)(zi)(zi)(zi)40萬元(yuan)，持股比例20%；段某(mou)某(mou)持股比例降(jiang)為(wei)50%。

　　2015年(nian)3月至(zhi)(zhi)12月，車某(mou)(mou)(mou)(mou)安排段某(mou)(mou)(mou)(mou)某(mou)(mou)(mou)(mou)將其(qi)名下50%的B公(gong)司(si)(si)(si)股(gu)權轉(zhuan)讓給(gei)A公(gong)司(si)(si)(si)和B公(gong)司(si)(si)(si)管理團隊（J區人民政(zheng)府國有資產監督管理辦公(gong)室同意B公(gong)司(si)(si)(si)管理團隊持(chi)股(gu)，但(dan)明確需要資金自(zi)籌，該次股(gu)權轉(zhuan)讓各方(fang)均未(wei)支付對(dui)價(jia)，B公(gong)司(si)(si)(si)管理團隊股(gu)權由B公(gong)司(si)(si)(si)員工陳某(mou)(mou)(mou)(mou)某(mou)(mou)(mou)(mou)代(dai)持(chi)），轉(zhuan)讓后B公(gong)司(si)(si)(si)股(gu)權結(jie)構為A公(gong)司(si)(si)(si)持(chi)股(gu)35%、陳某(mou)(mou)(mou)(mou)某(mou)(mou)(mou)(mou)持(chi)股(gu)35%、車某(mou)(mou)(mou)(mou)以甲公(gong)司(si)(si)(si)名義持(chi)股(gu)30%。2016年(nian)9月至(zhi)(zhi)2017年(nian)3月，車某(mou)(mou)(mou)(mou)按照30%股(gu)權比例(li)以甲公(gong)司(si)(si)(si)名義獲得(de)B公(gong)司(si)(si)(si)“分(fen)紅款”共計415萬(wan)余(yu)元。

　　2017年(nian)上(shang)半年(nian)，A公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)陸續從B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)退股，車(che)(che)某(mou)(mou)(mou)(mou)(mou)(mou)為(wei)“把(ba)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)打造成一個為(wei)其所(suo)用(yong)的(de)(de)平臺”，利用(yong)擔任A公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)董(dong)事長(chang)的(de)(de)職(zhi)務(wu)(wu)便(bian)利，隱瞞B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)管(guan)理團隊(dui)持股但未實際(ji)(ji)出資(zi)、其本(ben)(ben)人(ren)以(yi)(yi)甲(jia)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)名(ming)義持股等情(qing)況(kuang)，安排(pai)(pai)A公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)財務(wu)(wu)部員(yuan)工(gong)吳某(mou)(mou)(mou)(mou)(mou)(mou)某(mou)(mou)(mou)(mou)(mou)(mou)在(zai)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)股權(quan)(quan)價值(zhi)(zhi)評估中做低股權(quan)(quan)價值(zhi)(zhi)，并使用(yong)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)自有資(zi)金(jin)(jin)購買(mai)了A公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)所(suo)持的(de)(de)35%股權(quan)(quan)，轉(zhuan)讓至車(che)(che)某(mou)(mou)(mou)(mou)(mou)(mou)指定(ding)(ding)(ding)(ding)人(ren)員(yuan)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)員(yuan)工(gong)張某(mou)(mou)(mou)(mou)(mou)(mou)名(ming)下(xia)。此時(shi)，車(che)(che)某(mou)(mou)(mou)(mou)(mou)(mou)以(yi)(yi)甲(jia)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)名(ming)義占股30%、陳某(mou)(mou)(mou)(mou)(mou)(mou)某(mou)(mou)(mou)(mou)(mou)(mou)占股35%、張某(mou)(mou)(mou)(mou)(mou)(mou)占股35%。之后，車(che)(che)某(mou)(mou)(mou)(mou)(mou)(mou)指定(ding)(ding)(ding)(ding)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)員(yuan)工(gong)楊某(mou)(mou)(mou)(mou)(mou)(mou)以(yi)(yi)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)資(zi)金(jin)(jin)回購甲(jia)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)股份（經車(che)(che)某(mou)(mou)(mou)(mou)(mou)(mou)安排(pai)(pai)，相關回購資(zi)金(jin)(jin)通過層(ceng)層(ceng)轉(zhuan)移最終又(you)回到(dao)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)），指定(ding)(ding)(ding)(ding)陳某(mou)(mou)(mou)(mou)(mou)(mou)某(mou)(mou)(mou)(mou)(mou)(mou)所(suo)持股份轉(zhuan)移到(dao)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)員(yuan)工(gong)雷某(mou)(mou)(mou)(mou)(mou)(mou)某(mou)(mou)(mou)(mou)(mou)(mou)名(ming)下(xia)。后在(zai)車(che)(che)某(mou)(mou)(mou)(mou)(mou)(mou)的(de)(de)安排(pai)(pai)下(xia)，B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)又(you)進(jin)行了股權(quan)(quan)轉(zhuan)讓，最終楊某(mou)(mou)(mou)(mou)(mou)(mou)占股51%、雷某(mou)(mou)(mou)(mou)(mou)(mou)某(mou)(mou)(mou)(mou)(mou)(mou)占股49%。至案發時(shi)，B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)僅有兩名(ming)員(yuan)工(gong)楊某(mou)(mou)(mou)(mou)(mou)(mou)、雷某(mou)(mou)(mou)(mou)(mou)(mou)某(mou)(mou)(mou)(mou)(mou)(mou)，均(jun)在(zai)車(che)(che)某(mou)(mou)(mou)(mou)(mou)(mou)實控的(de)(de)丙公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)（私企）工(gong)作，B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)賬(zhang)冊(ce)資(zi)料(liao)保存在(zai)丙公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)，B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)賬(zhang)上(shang)大額(e)借款均(jun)由車(che)(che)某(mou)(mou)(mou)(mou)(mou)(mou)決定(ding)(ding)(ding)(ding)。案發后經審計(ji)鑒定(ding)(ding)(ding)(ding)，2017年(nian)5月車(che)(che)某(mou)(mou)(mou)(mou)(mou)(mou)實際(ji)(ji)控制B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)時(shi)，扣(kou)除其以(yi)(yi)甲(jia)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)名(ming)義“入股”的(de)(de)60萬元本(ben)(ben)金(jin)(jin)，B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)凈資(zi)產達(da)900余萬元。加上(shang)此前車(che)(che)某(mou)(mou)(mou)(mou)(mou)(mou)以(yi)(yi)甲(jia)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)名(ming)義獲得的(de)(de)“分紅(hong)款”，車(che)(che)某(mou)(mou)(mou)(mou)(mou)(mou)貪污的(de)(de)犯罪數額(e)共計(ji)1300余萬元。

　　查處過程：

　　【立(li)案(an)審查(cha)調查(cha)】2023年6月27日，N市(shi)(shi)J區紀(ji)委監(jian)委對車某涉嫌嚴重違紀(ji)違法問題立(li)案(an)審查(cha)調查(cha)，經N市(shi)(shi)監(jian)委批(pi)準，同年7月4日對其(qi)采取(qu)留置措施(shi)。9月20日，經N市(shi)(shi)監(jian)委批(pi)準，對其(qi)延(yan)長留置時間三個月。

　　【移送(song)審(shen)查起訴】2023年11月29日，N市J區監委將車某涉嫌(xian)貪污罪一案移送(song)N市J區人民檢察院審(shen)查起訴。

　　【黨(dang)紀處分】2023年12月2日，經(jing)N市J區(qu)紀委(wei)常委(wei)會會議(yi)研究并報(bao)J區(qu)區(qu)委(wei)批準(zhun)，決定給予車某開除黨(dang)籍處分，按(an)規定取消車某享受的退休待遇。

　　【提起公(gong)(gong)訴】2024年1月11日，N市J區人民檢察(cha)院以車某涉嫌貪污(wu)罪向N市J區人民法院提起公(gong)(gong)訴。

　　【一審(shen)判(pan)決(jue)】2024年8月14日，N市J區(qu)人民(min)法院(yuan)一審(shen)判(pan)決(jue)車某犯貪污罪，判(pan)處有期(qi)徒(tu)刑十(shi)一年六(liu)個月，并處罰(fa)金一百三(san)十(shi)萬元。車某不服，提起(qi)上(shang)訴。

　　【二審裁定】2024年12月30日，N市中級人民法院裁定，駁回上訴、維持(chi)原判(pan)。

　　B公司(si)系以段某某個(ge)人名義注冊成立(li)，為何認定其系國有公司(si)？

　　郭飛：本(ben)案中，B公(gong)司(si)(si)的(de)企業(ye)性質(zhi)直接影響對車某的(de)定罪量刑。對于(yu)B公(gong)司(si)(si)性質(zhi)的(de)認定，主要(yao)有兩種(zhong)意見，一種(zhong)意見認為(wei)B公(gong)司(si)(si)受A公(gong)司(si)(si)實控，屬于(yu)國(guo)有公(gong)司(si)(si)；另一種(zhong)意見認為(wei)B公(gong)司(si)(si)系(xi)以段(duan)某某個(ge)人(ren)名義注(zhu)冊，注(zhu)冊資本(ben)系(xi)貸款取得(de)，屬于(yu)民營企業(ye)。

　　專案組(zu)從企業的(de)資(zi)本(ben)(ben)構成(cheng)、經營(ying)(ying)管(guan)理模式等方(fang)面(mian)，結合(he)企業內(nei)外部的(de)規(gui)范文件及實(shi)際經營(ying)(ying)情(qing)況等，綜合(he)判斷B公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)系國(guo)有(you)(you)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)。第一，B公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)系國(guo)有(you)(you)獨資(zi)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)資(zi)產(chan)(chan)(chan)管(guan)理部員(yuan)工(gong)段(duan)某(mou)(mou)(mou)某(mou)(mou)(mou)按車某(mou)(mou)(mou)安(an)排以(yi)個(ge)人(ren)名(ming)義注冊成(cheng)立(li)。注冊資(zi)金(jin)100萬元(yuan)系以(yi)資(zi)產(chan)(chan)(chan)管(guan)理部負(fu)責(ze)人(ren)名(ming)義從A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)下(xia)屬(shu)國(guo)有(you)(you)小額貸(dai)款公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)貸(dai)出，后以(yi)B公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)盈利歸還，其資(zi)金(jin)來(lai)(lai)源屬(shu)于A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)，本(ben)(ben)質系國(guo)有(you)(you)資(zi)產(chan)(chan)(chan)。第二(er)，B公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)成(cheng)立(li)后由A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)資(zi)產(chan)(chan)(chan)管(guan)理部負(fu)責(ze)運營(ying)(ying)，經營(ying)(ying)范圍、財務管(guan)理等均由A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)負(fu)責(ze)，法定代(dai)表人(ren)的(de)變更、主要人(ren)員(yuan)的(de)變動、辦(ban)公(gong)(gong)(gong)(gong)(gong)(gong)場所的(de)確定等由A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)安(an)排，人(ren)員(yuan)工(gong)資(zi)收入也(ye)由A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)進行監管(guan)。第三，在后期B公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)凈資(zi)產(chan)(chan)(chan)價值明(ming)顯(xian)增加的(de)情(qing)況下(xia)，車某(mou)(mou)(mou)安(an)排段(duan)某(mou)(mou)(mou)某(mou)(mou)(mou)無(wu)(wu)償將自己(ji)50%的(de)股(gu)權轉讓(rang)給A公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)和B公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)管(guan)理團隊，段(duan)某(mou)(mou)(mou)某(mou)(mou)(mou)對(dui)此(ci)無(wu)(wu)異議。車某(mou)(mou)(mou)對(dui)B公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)的(de)股(gu)權變動有(you)(you)決定權。上述(shu)事實(shi)可以(yi)證實(shi)，B公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)并非段(duan)某(mou)(mou)(mou)某(mou)(mou)(mou)個(ge)人(ren)為了創業而注冊成(cheng)立(li)的(de)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)，該公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)注冊資(zi)金(jin)來(lai)(lai)源于國(guo)有(you)(you)資(zi)產(chan)(chan)(chan)，經營(ying)(ying)管(guan)理及重大決策受國(guo)有(you)(you)公(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)實(shi)控(kong)。

　　翟(zhai)元梅：根(gen)據“兩高”《關(guan)(guan)于(yu)辦理國(guo)(guo)(guo)(guo)(guo)家(jia)出(chu)資(zi)企(qi)(qi)業(ye)中(zhong)職務犯罪案件具體應(ying)用法律若干(gan)問題的(de)意(yi)見》“七、關(guan)(guan)于(yu)國(guo)(guo)(guo)(guo)(guo)家(jia)出(chu)資(zi)企(qi)(qi)業(ye)的(de)界(jie)(jie)定(ding)”的(de)相關(guan)(guan)規(gui)定(ding)，“本意(yi)見所(suo)稱‘國(guo)(guo)(guo)(guo)(guo)家(jia)出(chu)資(zi)企(qi)(qi)業(ye)’，包括(kuo)國(guo)(guo)(guo)(guo)(guo)家(jia)出(chu)資(zi)的(de)國(guo)(guo)(guo)(guo)(guo)有(you)獨資(zi)公(gong)司(si)(si)、國(guo)(guo)(guo)(guo)(guo)有(you)獨資(zi)企(qi)(qi)業(ye)，以(yi)及(ji)國(guo)(guo)(guo)(guo)(guo)有(you)資(zi)本控股(gu)公(gong)司(si)(si)、國(guo)(guo)(guo)(guo)(guo)有(you)資(zi)本參(can)股(gu)公(gong)司(si)(si)。是否(fou)屬(shu)于(yu)國(guo)(guo)(guo)(guo)(guo)家(jia)出(chu)資(zi)企(qi)(qi)業(ye)不清楚的(de)，應(ying)遵(zun)循‘誰(shui)投資(zi)、誰(shui)擁有(you)產權’的(de)原(yuan)則進(jin)行(xing)界(jie)(jie)定(ding)。企(qi)(qi)業(ye)注冊登記中(zhong)的(de)資(zi)金來源(yuan)(yuan)與(yu)實際(ji)出(chu)資(zi)不符的(de)，應(ying)根(gen)據實際(ji)出(chu)資(zi)情(qing)況確定(ding)企(qi)(qi)業(ye)的(de)性質。企(qi)(qi)業(ye)實際(ji)出(chu)資(zi)情(qing)況不清楚的(de)，可以(yi)綜合工(gong)商(shang)注冊、分(fen)(fen)配形式(shi)(shi)、經(jing)營(ying)管(guan)理等(deng)因素確定(ding)企(qi)(qi)業(ye)的(de)性質。”國(guo)(guo)(guo)(guo)(guo)務院國(guo)(guo)(guo)(guo)(guo)資(zi)委《關(guan)(guan)于(yu)規(gui)范(fan)國(guo)(guo)(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)改制工(gong)作(zuo)的(de)意(yi)見》也明確，“要按照‘誰(shui)投資(zi)、誰(shui)所(suo)有(you)、誰(shui)受益(yi)’的(de)原(yuan)則，核實和界(jie)(jie)定(ding)國(guo)(guo)(guo)(guo)(guo)有(you)資(zi)本金及(ji)其權益(yi)，其中(zhong)國(guo)(guo)(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)借貸資(zi)金形成的(de)凈資(zi)產必(bi)須界(jie)(jie)定(ding)為(wei)國(guo)(guo)(guo)(guo)(guo)有(you)產權。”可見，判定(ding)公(gong)司(si)(si)性質是否(fou)為(wei)國(guo)(guo)(guo)(guo)(guo)有(you)公(gong)司(si)(si)，需要根(gen)據出(chu)資(zi)來源(yuan)(yuan)、分(fen)(fen)配形式(shi)(shi)、經(jing)營(ying)管(guan)理等(deng)因素確定(ding)，而且(qie)應(ying)穿透表(biao)面上的(de)普通股(gu)東出(chu)資(zi)形式(shi)(shi)，從(cong)資(zi)金的(de)根(gen)本來源(yuan)(yuan)上判定(ding)其是否(fou)為(wei)國(guo)(guo)(guo)(guo)(guo)有(you)公(gong)司(si)(si)出(chu)資(zi)，公(gong)司(si)(si)資(zi)產是否(fou)為(wei)國(guo)(guo)(guo)(guo)(guo)有(you)資(zi)產。

　　李弋(yi)：能否認(ren)定B公(gong)司(si)(si)(si)(si)(si)(si)為國(guo)有(you)(you)公(gong)司(si)(si)(si)(si)(si)(si)應(ying)做實(shi)(shi)質判(pan)斷。對(dui)表面(mian)上(shang)(shang)以個(ge)(ge)人名義(yi)成立(li)，但注冊(ce)資(zi)(zi)(zi)金來(lai)源(yuan)(yuan)于(yu)國(guo)有(you)(you)資(zi)(zi)(zi)產(chan)、經(jing)營(ying)管(guan)理及重大(da)決策均(jun)受國(guo)有(you)(you)公(gong)司(si)(si)(si)(si)(si)(si)控制的(de)(de)(de)(de)(de)(de)(de)，應(ying)認(ren)定為國(guo)有(you)(you)公(gong)司(si)(si)(si)(si)(si)(si)，司(si)(si)(si)(si)(si)(si)法實(shi)(shi)踐中，也(ye)持(chi)此觀(guan)點。比如(ru)，《刑事審判(pan)參考》第326號指導案例(li)認(ren)為，“工商營(ying)業(ye)(ye)執照上(shang)(shang)標明的(de)(de)(de)(de)(de)(de)(de)企業(ye)(ye)性質與企業(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)實(shi)(shi)際性質不一致的(de)(de)(de)(de)(de)(de)(de)，應(ying)當(dang)根(gen)據企業(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)成立(li)過程、資(zi)(zi)(zi)金來(lai)源(yuan)(yuan)、利潤分(fen)配(pei)、管(guan)理經(jing)營(ying)方式等因素作出實(shi)(shi)事求是(shi)的(de)(de)(de)(de)(de)(de)(de)認(ren)定”。本案中，B公(gong)司(si)(si)(si)(si)(si)(si)注冊(ce)資(zi)(zi)(zi)金來(lai)源(yuan)(yuan)于(yu)A公(gong)司(si)(si)(si)(si)(si)(si)下屬國(guo)有(you)(you)小額貸(dai)款公(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)貸(dai)款，還貸(dai)資(zi)(zi)(zi)金來(lai)源(yuan)(yuan)于(yu)B公(gong)司(si)(si)(si)(si)(si)(si)利潤。B公(gong)司(si)(si)(si)(si)(si)(si)成立(li)后由(you)A公(gong)司(si)(si)(si)(si)(si)(si)資(zi)(zi)(zi)產(chan)管(guan)理部管(guan)理，作為資(zi)(zi)(zi)產(chan)管(guan)理部對(dui)外(wai)經(jing)營(ying)業(ye)(ye)務(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)工具公(gong)司(si)(si)(si)(si)(si)(si)，接受A公(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)經(jing)營(ying)考核，該公(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)(de)(de)(de)(de)(de)公(gong)章(zhang)等均(jun)由(you)A公(gong)司(si)(si)(si)(si)(si)(si)辦公(gong)室和財務(wu)(wu)部保管(guan)，公(gong)章(zhang)使用(yong)需經(jing)A公(gong)司(si)(si)(si)(si)(si)(si)同意；B公(gong)司(si)(si)(si)(si)(si)(si)管(guan)理人員的(de)(de)(de)(de)(de)(de)(de)變動、業(ye)(ye)務(wu)(wu)調整、股權(quan)變更等均(jun)由(you)車(che)某決定，段(duan)某某不參與其中。因此B公(gong)司(si)(si)(si)(si)(si)(si)雖然股權(quan)登記(ji)顯示是(shi)段(duan)某某個(ge)(ge)人所(suo)有(you)(you)的(de)(de)(de)(de)(de)(de)(de)公(gong)司(si)(si)(si)(si)(si)(si)，但實(shi)(shi)質上(shang)(shang)系國(guo)有(you)(you)公(gong)司(si)(si)(si)(si)(si)(si)。

　　車某以(yi)甲公司名義“入股”B公司，獲取415萬余元“分(fen)紅(hong)款”，是(shi)違(wei)規經商(shang)辦企業的違(wei)紀行為還是(shi)貪污犯罪？

　　翟元(yuan)梅：對(dui)該問題的定(ding)性有兩(liang)種(zhong)意見，第一種(zhong)意見認為，車某(mou)實際出資(zi)(zi)60萬元(yuan)，以甲公(gong)司名義投(tou)資(zi)(zi)入(ru)股B公(gong)司，應屬于違(wei)規(gui)經(jing)商辦(ban)企業的違(wei)紀行為。第二種(zhong)意見認為，車某(mou)在確(que)認B公(gong)司盈利(li)的情況下，以“投(tou)資(zi)(zi)入(ru)股”為幌(huang)子截取原應屬于國(guo)有公(gong)司的確(que)定(ding)性預期收益，構成貪污罪。我們采納第二種(zhong)意見。

　　第一(yi)(yi)，車某利(li)用職權將高新園區(qu)融(rong)資服務(wu)業務(wu)交由B公(gong)(gong)司(si)進行經(jing)營，且其(qi)明(ming)知該業務(wu)利(li)潤高、無風險，才利(li)用職權，決定(ding)(ding)在B公(gong)(gong)司(si)引入“社會資本”，并以甲(jia)公(gong)(gong)司(si)名義“入股(gu)”B公(gong)(gong)司(si)獲(huo)取利(li)益。客(ke)觀上甲(jia)公(gong)(gong)司(si)“入股(gu)”B公(gong)(gong)司(si)后從未參(can)與公(gong)(gong)司(si)經(jing)營，主(zhu)觀上車某以甲(jia)公(gong)(gong)司(si)名義“入股(gu)”B公(gong)(gong)司(si)的(de)目的(de)就(jiu)是獲(huo)取B公(gong)(gong)司(si)的(de)確(que)定(ding)(ding)性預(yu)(yu)期收(shou)益，而這一(yi)(yi)確(que)定(ding)(ding)性預(yu)(yu)期收(shou)益本應屬于國有(you)公(gong)(gong)司(si)B公(gong)(gong)司(si)，故該部分確(que)定(ding)(ding)性預(yu)(yu)期收(shou)益為國有(you)資產。

　　第二，車(che)某(mou)(mou)(mou)的(de)所(suo)謂出資(zi)行(xing)(xing)為并非市場投資(zi)行(xing)(xing)為，而是其利用職務(wu)(wu)便(bian)利獲取(qu)本屬于國有公(gong)(gong)(gong)司(si)(si)B公(gong)(gong)(gong)司(si)(si)的(de)確(que)定性預期(qi)收益的(de)犯罪(zui)手段。本案中，車(che)某(mou)(mou)(mou)明知其以甲公(gong)(gong)(gong)司(si)(si)名(ming)義“入(ru)(ru)股(gu)(gu)”時，B公(gong)(gong)(gong)司(si)(si)實際資(zi)產高于注冊資(zi)金(jin)100萬(wan)元。經查(cha)，在(zai)(zai)車(che)某(mou)(mou)(mou)以甲公(gong)(gong)(gong)司(si)(si)名(ming)義“入(ru)(ru)股(gu)(gu)”B公(gong)(gong)(gong)司(si)(si)時，B公(gong)(gong)(gong)司(si)(si)實際股(gu)(gu)權價值為680余萬(wan)元，車(che)某(mou)(mou)(mou)“出資(zi)”60萬(wan)元占(zhan)股(gu)(gu)30%，明顯不符合常理，換言之(zhi)，車(che)某(mou)(mou)(mou)“出資(zi)”60萬(wan)元不應獲得(de)30%股(gu)(gu)權。車(che)某(mou)(mou)(mou)的(de)真(zhen)實目的(de)是在(zai)(zai)不承擔市場風險的(de)前提(ti)下(xia)，利用擔任A公(gong)(gong)(gong)司(si)(si)董事長(chang)的(de)職務(wu)(wu)便(bian)利，將A公(gong)(gong)(gong)司(si)(si)確(que)定能夠(gou)盈利的(de)融資(zi)業務(wu)(wu)交(jiao)給B公(gong)(gong)(gong)司(si)(si)經營，并在(zai)(zai)確(que)認B公(gong)(gong)(gong)司(si)(si)能夠(gou)盈利的(de)情況下(xia)，以“出資(zi)”為幌子“入(ru)(ru)股(gu)(gu)”B公(gong)(gong)(gong)司(si)(si)，獲取(qu)“分(fen)紅款”，應以貪污罪(zui)論處。

　　洪超(chao)蘭：本(ben)(ben)案中，從客觀上看，車某(mou)安(an)排(pai)A公(gong)司相(xiang)關業(ye)務(wu)部門將高(gao)新園(yuan)區融資服務(wu)業(ye)務(wu)交由B公(gong)司經(jing)營，且該(gai)業(ye)務(wu)由國(guo)有單位信用背(bei)書，利(li)潤高(gao)、無風險，在車某(mou)“出資”前B公(gong)司凈資產(chan)已遠超(chao)注冊資本(ben)(ben)，車某(mou)以甲(jia)公(gong)司名義按(an)照(zhao)原出資額100萬(wan)元確定的(de)股權(quan)比例“入股”B公(gong)司不(bu)符(fu)合正常投資行為，而是獲得(de)國(guo)有公(gong)司確定性(xing)預(yu)期利(li)益的(de)手(shou)段。從主觀上看，根(gen)據車某(mou)供述及相(xiang)關證人證言，車某(mou)見B公(gong)司的(de)融資服務(wu)業(ye)務(wu)量在上升，幾乎(hu)沒有經(jing)營成(cheng)本(ben)(ben)，獲利(li)空(kong)間巨大(da)，便利(li)用職務(wu)便利(li)，以甲(jia)公(gong)司名義“投資入股”B公(gong)司，其主觀目(mu)的(de)是為了獲取B公(gong)司的(de)確定性(xing)預(yu)期收益，而非投資經(jing)商辦企業(ye)。

　　經查，2016年9月(yue)至2017年3月(yue)，車某按照30%股權比例以甲(jia)公(gong)司(si)(si)名義(yi)獲得(de)B公(gong)司(si)(si)“分(fen)(fen)紅款”共計(ji)415萬(wan)余元(yuan)(yuan)。值得(de)注意的(de)是，車某“出(chu)資(zi)”60萬(wan)元(yuan)(yuan)系其為(wei)達(da)成貪污犯罪的(de)手段，不屬于正(zheng)常市場投資(zi)行為(wei)，且相關證(zheng)據證(zheng)明，甲(jia)公(gong)司(si)(si)未(wei)實(shi)際參與(yu)B公(gong)司(si)(si)經營高新園(yuan)區融資(zi)服務業(ye)務，因此該60萬(wan)元(yuan)(yuan)“投資(zi)”不應(ying)進行分(fen)(fen)紅，綜合主(zhu)客觀因素(su)，上述415萬(wan)元(yuan)(yuan)“分(fen)(fen)紅款”均應(ying)計(ji)入車某的(de)貪污數額。

　　綜(zong)上，車某(mou)“出資”60萬元(yuan)獲得30%股權，系其利(li)用職(zhi)務(wu)便利(li)獲取本(ben)屬于國有公司的(de)確(que)定性(xing)預期(qi)收(shou)益的(de)貪(tan)污(wu)犯罪手(shou)段，并非違(wei)規經商辦企業的(de)違(wei)紀(ji)行為(wei)。車某(mou)構成貪(tan)污(wu)罪。

　　車某通過隱瞞股權性(xing)質、做低股價(jia)、他人代持等手段(duan)，以B公(gong)司自(zi)有(you)資金(jin)完成股權轉(zhuan)讓交易，最(zui)終將B公(gong)司股權全部變更至其指定的人名下(xia)，使B公(gong)司脫離國家監(jian)管(guan)，該行為如何定性(xing)？

　　翟元梅：根(gen)據“兩高(gao)”《關(guan)于辦理國(guo)(guo)家(jia)(jia)出資企(qi)業(ye)中(zhong)職(zhi)務(wu)(wu)犯罪案件(jian)具(ju)體應用(yong)法律(lv)若干問題的(de)意見》相關(guan)規(gui)定(ding)(ding)，國(guo)(guo)家(jia)(jia)工作人員(yuan)利用(yong)職(zhi)務(wu)(wu)上(shang)的(de)便(bian)利，在(zai)國(guo)(guo)家(jia)(jia)出資企(qi)業(ye)改制過程中(zhong)故(gu)意通過低估資產(chan)(chan)、隱瞞(man)債權、虛設(she)債務(wu)(wu)、虛構產(chan)(chan)權交(jiao)易等方(fang)式隱匿公(gong)司(si)、企(qi)業(ye)財產(chan)(chan)，轉(zhuan)為本人持有股份的(de)改制后公(gong)司(si)、企(qi)業(ye)所(suo)有，應當依法追究刑事責任的(de)，以(yi)貪污罪定(ding)(ding)罪處(chu)罰。貪污數(shu)額(e)(e)一般應當以(yi)所(suo)隱匿財產(chan)(chan)全額(e)(e)計算。

　　本(ben)(ben)案中，2017年上(shang)半年，車(che)某(mou)(mou)利用(yong)擔任A公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)董事長(chang)的(de)(de)(de)(de)職務(wu)便利，在A公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)從B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)退股(gu)過程中安(an)排A公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)財務(wu)部(bu)員工吳(wu)某(mou)(mou)某(mou)(mou)做(zuo)低(di)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)股(gu)權(quan)價值(zhi)，隱瞞(man)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)管理團隊未(wei)實(shi)際出資(zi)(zi)、其本(ben)(ben)人(ren)以(yi)甲公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)名(ming)義持(chi)股(gu)等事實(shi)，安(an)排他人(ren)以(yi)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)自有(you)資(zi)(zi)金(jin)回購(gou)A公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)和甲公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)所持(chi)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)相應股(gu)份，通過上(shang)述手(shou)段獲取了(le)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)實(shi)際控(kong)制權(quan)，達(da)到(dao)了(le)侵(qin)吞B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)國(guo)(guo)(guo)有(you)資(zi)(zi)產(chan)的(de)(de)(de)(de)目的(de)(de)(de)(de)。值(zhi)得注意的(de)(de)(de)(de)是(shi)，雖然(ran)(ran)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)股(gu)權(quan)按照車(che)某(mou)(mou)的(de)(de)(de)(de)指(zhi)令(ling)層(ceng)層(ceng)轉(zhuan)讓，但(dan)(dan)都(dou)是(shi)以(yi)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)自有(you)資(zi)(zi)金(jin)回購(gou)，B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)自有(you)資(zi)(zi)金(jin)屬于(yu)國(guo)(guo)(guo)有(you)資(zi)(zi)產(chan)，因此，雖然(ran)(ran)股(gu)權(quan)最終登記(ji)到(dao)個(ge)人(ren)名(ming)下，但(dan)(dan)實(shi)質上(shang)B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)資(zi)(zi)產(chan)仍為國(guo)(guo)(guo)有(you)資(zi)(zi)產(chan)。車(che)某(mou)(mou)最終雖未(wei)將B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)股(gu)權(quan)兌現(xian)或(huo)變更至自己名(ming)下，但(dan)(dan)已經達(da)到(dao)了(le)實(shi)際控(kong)制B公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)(de)目的(de)(de)(de)(de)，屬于(yu)典型的(de)(de)(de)(de)新型腐敗(bai)和隱性腐敗(bai)問題。

　　洪超蘭：一般而言，股(gu)(gu)東(dong)(dong)退(tui)股(gu)(gu)后，便喪失對公(gong)司(si)資產的(de)(de)(de)控(kong)制(zhi)和經營管理權(quan)(quan)。但(dan)本案中，車某(mou)(mou)(mou)在A公(gong)司(si)、甲公(gong)司(si)從(cong)B公(gong)司(si)退(tui)股(gu)(gu)后反而實(shi)際控(kong)制(zhi)了B公(gong)司(si)，主要(yao)體(ti)現(xian)在：一是該階(jie)段B公(gong)司(si)的(de)(de)(de)人(ren)(ren)事財務均受車某(mou)(mou)(mou)控(kong)制(zhi)，當時(shi)B公(gong)司(si)實(shi)際工作人(ren)(ren)員僅剩2人(ren)(ren)，均受車某(mou)(mou)(mou)領導(dao)，工資獎(jiang)金(jin)的(de)(de)(de)發放需(xu)車某(mou)(mou)(mou)批準；二是B公(gong)司(si)名義上(shang)的(de)(de)(de)股(gu)(gu)東(dong)(dong)（楊某(mou)(mou)(mou)、雷某(mou)(mou)(mou)某(mou)(mou)(mou)）均未實(shi)際出資；三是B公(gong)司(si)的(de)(de)(de)股(gu)(gu)權(quan)(quan)變更、人(ren)(ren)員變動、業務調整等均由車某(mou)(mou)(mou)決定。上(shang)述客觀(guan)行為(wei)(wei)，也印證了車某(mou)(mou)(mou)“把B公(gong)司(si)打造成一個為(wei)(wei)其所用的(de)(de)(de)平臺”這一貪污的(de)(de)(de)主觀(guan)心態。

　　根據(ju)主(zhu)客觀相一致原則，車某通過隱(yin)瞞股(gu)權(quan)性質、做(zuo)低股(gu)價、他(ta)人(ren)代持等手(shou)段，以(yi)B公(gong)司(si)(si)自有(you)(you)資金(jin)(jin)完成股(gu)權(quan)轉讓交易，將B公(gong)司(si)(si)的(de)(de)股(gu)權(quan)全(quan)部(bu)變更(geng)至(zhi)其(qi)指定(ding)(ding)的(de)(de)人(ren)名(ming)下，致使B公(gong)司(si)(si)脫離國(guo)家監管，達到本人(ren)實(shi)際控(kong)制B公(gong)司(si)(si)國(guo)有(you)(you)資產(chan)的(de)(de)目(mu)的(de)(de)，應認定(ding)(ding)為貪(tan)(tan)污(wu)(wu)(wu)行為。根據(ju)最高人(ren)民法(fa)院(yuan)《全(quan)國(guo)法(fa)院(yuan)審理(li)經濟(ji)犯罪案(an)件工作(zuo)座談(tan)會(hui)紀要》規定(ding)(ding)，行為人(ren)控(kong)制公(gong)共(gong)財(cai)物(wu)后，是否將財(cai)物(wu)據(ju)為己有(you)(you)，不影響貪(tan)(tan)污(wu)(wu)(wu)既(ji)遂(sui)的(de)(de)認定(ding)(ding)。故車某雖(sui)未(wei)將B公(gong)司(si)(si)賬(zhang)(zhang)上全(quan)部(bu)資金(jin)(jin)轉入個人(ren)賬(zhang)(zhang)戶(hu)，但實(shi)際控(kong)制了B公(gong)司(si)(si)，已構成貪(tan)(tan)污(wu)(wu)(wu)既(ji)遂(sui)。因(yin)此(ci)，2017年(nian)5月(yue)車某實(shi)際控(kong)制B公(gong)司(si)(si)時(shi)，扣除(chu)其(qi)以(yi)甲公(gong)司(si)(si)名(ming)義“入股(gu)”的(de)(de)60萬(wan)元本金(jin)(jin)，B公(gong)司(si)(si)凈資產(chan)900余萬(wan)元應計入車某的(de)(de)貪(tan)(tan)污(wu)(wu)(wu)數額(e)。（記者 方弈霏）