陳某(mou)，受某(mou)國有(you)公(gong)(gong)司(si)委(wei)派，于2019年至(zhi)(zhi)2024年擔任某(mou)市分(fen)公(gong)(gong)司(si)（國有(you)公(gong)(gong)司(si)）甲公(gong)(gong)司(si)黨支部(bu)書(shu)記、負(fu)責人(ren)(ren)，全面負(fu)責甲公(gong)(gong)司(si)的經營(ying)管(guan)理。陳某(mou)得(de)知甲公(gong)(gong)司(si)可以向(xiang)稅務(wu)部(bu)門(men)申(shen)(shen)領(ling)(ling)職(zhi)工(gong)教(jiao)育(yu)補(bu)(bu)貼(tie)(tie)（按(an)某(mou)市政(zheng)策規定(ding)(ding)，職(zhi)工(gong)教(jiao)育(yu)補(bu)(bu)貼(tie)(tie)是政(zheng)府部(bu)門(men)核(he)定(ding)(ding)的補(bu)(bu)貼(tie)(tie)種類(lei)，發(fa)放(fang)對(dui)象為國有(you)企(qi)事(shi)業(ye)單(dan)(dan)位(wei)，由(you)單(dan)(dan)位(wei)對(dui)在職(zhi)職(zhi)工(gong)開展(zhan)教(jiao)育(yu)培訓，再憑有(you)關(guan)證明材料(liao)及發(fa)票向(xiang)稅務(wu)部(bu)門(men)申(shen)(shen)報，稅務(wu)部(bu)門(men)將(jiang)補(bu)(bu)貼(tie)(tie)發(fa)放(fang)至(zhi)(zhi)申(shen)(shen)報單(dan)(dan)位(wei)賬(zhang)戶）后，與甲公(gong)(gong)司(si)領(ling)(ling)導班子成員(yuan)(yuan)陶某(mou)等人(ren)(ren)商議，決定(ding)(ding)采用(yong)先(xian)虛(xu)開發(fa)票和證明材料(liao)、以甲公(gong)(gong)司(si)名義申(shen)(shen)領(ling)(ling)職(zhi)工(gong)教(jiao)育(yu)補(bu)(bu)貼(tie)(tie)，再向(xiang)上(shang)級公(gong)(gong)司(si)隱瞞補(bu)(bu)貼(tie)(tie)真實用(yong)途、虛(xu)列支出(chu)將(jiang)該補(bu)(bu)貼(tie)(tie)套現等方式，以津(jin)(jin)補(bu)(bu)貼(tie)(tie)名義向(xiang)甲公(gong)(gong)司(si)員(yuan)(yuan)工(gong)分(fen)發(fa)。2021年至(zhi)(zhi)2023年，陳某(mou)安(an)排(pai)他(ta)人(ren)(ren)虛(xu)開發(fa)票，套取職(zhi)工(gong)教(jiao)育(yu)補(bu)(bu)貼(tie)(tie)35萬余元(yuan)，以津(jin)(jin)補(bu)(bu)貼(tie)(tie)名義向(xiang)甲公(gong)(gong)司(si)員(yuan)(yuan)工(gong)發(fa)放(fang)，陳某(mou)從中分(fen)得(de)4萬元(yuan)。

　　本案(an)中，對于(yu)陳某(mou)以單位(wei)名義套取職工教育補貼(tie)并向公司(si)(si)員工發放的行為(wei)(wei)如(ru)何定(ding)性處理(li)，存(cun)在三(san)種(zhong)(zhong)不(bu)同(tong)(tong)觀點(dian)(dian)。第一(yi)種(zhong)(zhong)觀點(dian)(dian)認(ren)為(wei)(wei)，甲公司(si)(si)在領取職工教育補貼(tie)后，擅自決定(ding)將該教育補貼(tie)向公司(si)(si)員工發放，屬于(yu)違規(gui)發放津補貼(tie)，違反中央八項規(gui)定(ding)精神，適用(yong)2018年《中國共產(chan)黨紀律處分條(tiao)例》第一(yi)百零四條(tiao)規(gui)定(ding)處理(li)，陳某(mou)作為(wei)(wei)甲公司(si)(si)黨支部書(shu)記(ji)，應(ying)承(cheng)擔(dan)領導責任。第二種(zhong)(zhong)觀點(dian)(dian)認(ren)為(wei)(wei)，陳某(mou)利用(yong)受委派經(jing)營管理(li)甲公司(si)(si)的職務便利，伙(huo)同(tong)(tong)他人非法占(zhan)有(you)(you)國有(you)(you)資產(chan)35萬余元(yuan)，構成(cheng)(cheng)貪污罪(zui)共同(tong)(tong)犯罪(zui)。第三(san)種(zhong)(zhong)觀點(dian)(dian)認(ren)為(wei)(wei)，陳某(mou)違反國家規(gui)定(ding)套取職工教育補貼(tie)，后集體將該款私(si)分給個人，數額較大，構成(cheng)(cheng)私(si)分國有(you)(you)資產(chan)罪(zui)。筆者同(tong)(tong)意第三(san)種(zhong)(zhong)觀點(dian)(dian)。

　　首先，陳某的(de)(de)行(xing)為(wei)(wei)(wei)不宜(yi)認(ren)定(ding)(ding)為(wei)(wei)(wei)違(wei)規(gui)發(fa)(fa)(fa)(fa)放(fang)津補(bu)(bu)(bu)(bu)貼(tie)(tie)違(wei)紀(ji)行(xing)為(wei)(wei)(wei)。從行(xing)為(wei)(wei)(wei)表(biao)現來看(kan)，違(wei)規(gui)發(fa)(fa)(fa)(fa)放(fang)津補(bu)(bu)(bu)(bu)貼(tie)(tie)違(wei)紀(ji)行(xing)為(wei)(wei)(wei)有(you)多種(zhong)表(biao)現形式(shi)，比如(ru)，違(wei)反規(gui)定(ding)(ding)自行(xing)新設項(xiang)目(mu)或者繼(ji)續發(fa)(fa)(fa)(fa)放(fang)已經明令(ling)取(qu)(qu)(qu)消的(de)(de)津補(bu)(bu)(bu)(bu)貼(tie)(tie)；超過(guo)規(gui)定(ding)(ding)標(biao)(biao)準(zhun)、范(fan)圍發(fa)(fa)(fa)(fa)放(fang)津補(bu)(bu)(bu)(bu)貼(tie)(tie)等。本(ben)案(an)中(zhong)的(de)(de)職(zhi)工教(jiao)育補(bu)(bu)(bu)(bu)貼(tie)(tie)屬于政府(fu)部門(men)核定(ding)(ding)的(de)(de)補(bu)(bu)(bu)(bu)貼(tie)(tie)種(zhong)類，但需符合規(gui)定(ding)(ding)條件(jian)才能申領，且(qie)補(bu)(bu)(bu)(bu)貼(tie)(tie)對(dui)象為(wei)(wei)(wei)國(guo)(guo)有(you)企事業單位而非個人(ren)，甲公(gong)(gong)司(si)(si)在(zai)未對(dui)職(zhi)工開展教(jiao)育培訓的(de)(de)情況下(xia)，通過(guo)虛(xu)(xu)開發(fa)(fa)(fa)(fa)票(piao)和證明材(cai)料的(de)(de)方式(shi)向(xiang)稅務部門(men)申請(qing)，在(zai)領取(qu)(qu)(qu)該補(bu)(bu)(bu)(bu)貼(tie)(tie)后又采取(qu)(qu)(qu)向(xiang)上(shang)級公(gong)(gong)司(si)(si)隱瞞補(bu)(bu)(bu)(bu)貼(tie)(tie)真(zhen)實用途、虛(xu)(xu)列支出將(jiang)該補(bu)(bu)(bu)(bu)貼(tie)(tie)套(tao)現等方式(shi)，以(yi)津補(bu)(bu)(bu)(bu)貼(tie)(tie)名(ming)義(yi)發(fa)(fa)(fa)(fa)放(fang)給公(gong)(gong)司(si)(si)員工，其行(xing)為(wei)(wei)(wei)屬于騙取(qu)(qu)(qu)國(guo)(guo)家(jia)補(bu)(bu)(bu)(bu)貼(tie)(tie)后進(jin)行(xing)私(si)分(fen)，與違(wei)規(gui)發(fa)(fa)(fa)(fa)放(fang)津補(bu)(bu)(bu)(bu)貼(tie)(tie)的(de)(de)表(biao)現形式(shi)不盡相(xiang)同。從行(xing)為(wei)(wei)(wei)危害(hai)性來看(kan)，違(wei)規(gui)發(fa)(fa)(fa)(fa)放(fang)津補(bu)(bu)(bu)(bu)貼(tie)(tie)違(wei)紀(ji)行(xing)為(wei)(wei)(wei)涉案(an)金(jin)額一般不大，雖(sui)然違(wei)反了國(guo)(guo)家(jia)對(dui)公(gong)(gong)共財產(chan)管理(li)、使(shi)用的(de)(de)相(xiang)關(guan)(guan)制(zhi)度(du)(du)，但危害(hai)性未達到(dao)應受刑事處罰的(de)(de)程度(du)(du)。本(ben)案(an)中(zhong)，甲公(gong)(gong)司(si)(si)違(wei)規(gui)套(tao)取(qu)(qu)(qu)職(zhi)工教(jiao)育補(bu)(bu)(bu)(bu)貼(tie)(tie)并(bing)以(yi)津補(bu)(bu)(bu)(bu)貼(tie)(tie)名(ming)義(yi)發(fa)(fa)(fa)(fa)放(fang)，持續時間長、手(shou)段(duan)較隱蔽，且(qie)涉案(an)數(shu)額35萬余(yu)元(yuan)，最高人(ren)民檢察院(yuan)《關(guan)(guan)于人(ren)民檢察院(yuan)直接受理(li)立案(an)偵(zhen)查案(an)件(jian)立案(an)標(biao)(biao)準(zhun)的(de)(de)規(gui)定(ding)(ding)（試行(xing)）》規(gui)定(ding)(ding)，涉嫌(xian)私(si)分(fen)國(guo)(guo)有(you)資產(chan)，累(lei)計數(shu)額在(zai)10萬元(yuan)以(yi)上(shang)的(de)(de)，應予立案(an)。該行(xing)為(wei)(wei)(wei)已經嚴重(zhong)侵犯國(guo)(guo)有(you)資產(chan)的(de)(de)所(suo)有(you)權，具(ju)有(you)嚴重(zhong)的(de)(de)社(she)會危害(hai)性，不宜(yi)認(ren)定(ding)(ding)為(wei)(wei)(wei)違(wei)規(gui)發(fa)(fa)(fa)(fa)放(fang)津補(bu)(bu)(bu)(bu)貼(tie)(tie)違(wei)紀(ji)行(xing)為(wei)(wei)(wei)。

　　其(qi)次，陳(chen)某(mou)(mou)(mou)的(de)(de)行為不構(gou)成貪(tan)(tan)(tan)(tan)污(wu)罪(zui)。根據刑法(fa)(fa)第(di)三百(bai)八十二條規定，貪(tan)(tan)(tan)(tan)污(wu)罪(zui)是(shi)(shi)國(guo)家工(gong)作(zuo)人(ren)(ren)員(yuan)(yuan)利用(yong)職務上(shang)的(de)(de)便利，采(cai)取(qu)(qu)侵吞(tun)、竊(qie)取(qu)(qu)、騙取(qu)(qu)等(deng)手段，將(jiang)公(gong)共(gong)(gong)財(cai)物非(fei)(fei)法(fa)(fa)占(zhan)有(you)(you)的(de)(de)行為。從(cong)犯罪(zui)主體(ti)來看，貪(tan)(tan)(tan)(tan)污(wu)罪(zui)的(de)(de)主體(ti)只能是(shi)(shi)自然(ran)人(ren)(ren)，而(er)本(ben)(ben)案中陳(chen)某(mou)(mou)(mou)與陶某(mou)(mou)(mou)等(deng)甲公(gong)司班子(zi)成員(yuan)(yuan)商議以(yi)單(dan)位(wei)(wei)名義申領職工(gong)教育補(bu)貼(tie)(tie)，并(bing)將(jiang)該(gai)補(bu)貼(tie)(tie)違規套現后以(yi)津補(bu)貼(tie)(tie)名義分發給公(gong)司員(yuan)(yuan)工(gong)，是(shi)(shi)以(yi)單(dan)位(wei)(wei)名義實(shi)施，發放(fang)對象的(de)(de)范圍也不僅限(xian)于(yu)陳(chen)某(mou)(mou)(mou)、陶某(mou)(mou)(mou)個人(ren)(ren)或(huo)者少數(shu)(shu)人(ren)(ren)，體(ti)現的(de)(de)是(shi)(shi)集體(ti)意志，應屬于(yu)單(dan)位(wei)(wei)行為；從(cong)主觀(guan)目的(de)(de)來看，貪(tan)(tan)(tan)(tan)污(wu)罪(zui)具有(you)(you)非(fei)(fei)法(fa)(fa)占(zhan)有(you)(you)公(gong)共(gong)(gong)財(cai)物的(de)(de)目的(de)(de)，而(er)本(ben)(ben)案中雖然(ran)是(shi)(shi)陳(chen)某(mou)(mou)(mou)伙同陶某(mou)(mou)(mou)等(deng)少數(shu)(shu)人(ren)(ren)套取(qu)(qu)職工(gong)教育補(bu)貼(tie)(tie)，但(dan)并(bing)非(fei)(fei)是(shi)(shi)少數(shu)(shu)人(ren)(ren)私分該(gai)款，而(er)是(shi)(shi)分給公(gong)司全體(ti)職工(gong)，主觀(guan)上(shang)是(shi)(shi)為集體(ti)而(er)非(fei)(fei)個人(ren)(ren)占(zhan)有(you)(you)，不符合貪(tan)(tan)(tan)(tan)污(wu)罪(zui)的(de)(de)主觀(guan)要件；從(cong)客觀(guan)方面來看，貪(tan)(tan)(tan)(tan)污(wu)罪(zui)表現為國(guo)家工(gong)作(zuo)人(ren)(ren)員(yuan)(yuan)采(cai)取(qu)(qu)侵吞(tun)、竊(qie)取(qu)(qu)、騙取(qu)(qu)等(deng)方式將(jiang)公(gong)共(gong)(gong)財(cai)物占(zhan)有(you)(you)，其(qi)行為具有(you)(you)隱(yin)蔽性，而(er)本(ben)(ben)案中不僅陳(chen)某(mou)(mou)(mou)分得錢款，其(qi)他公(gong)司員(yuan)(yuan)工(gong)也知曉并(bing)分得相應財(cai)物，該(gai)私分行為知情面廣，具有(you)(you)一定的(de)(de)公(gong)開性。因此，陳(chen)某(mou)(mou)(mou)的(de)(de)行為不應定性為貪(tan)(tan)(tan)(tan)污(wu)罪(zui)。

　　再(zai)次，陳(chen)某等人(ren)(ren)(ren)(ren)以(yi)(yi)(yi)甲公(gong)(gong)司(si)(si)名義(yi)(yi)違(wei)(wei)規(gui)(gui)(gui)套(tao)取(qu)(qu)職工(gong)(gong)教育(yu)(yu)補(bu)(bu)貼(tie)(tie)后向公(gong)(gong)司(si)(si)員(yuan)工(gong)(gong)發(fa)(fa)放的(de)(de)(de)(de)行為(wei)構成私(si)分(fen)(fen)(fen)(fen)(fen)國(guo)(guo)(guo)有(you)資(zi)產(chan)(chan)罪(zui)(zui)。刑(xing)法第三百九(jiu)十六條規(gui)(gui)(gui)定(ding)(ding)(ding)，“國(guo)(guo)(guo)家(jia)(jia)(jia)機關、國(guo)(guo)(guo)有(you)公(gong)(gong)司(si)(si)、企業(ye)、事業(ye)單(dan)位(wei)、人(ren)(ren)(ren)(ren)民團體(ti)(ti)，違(wei)(wei)反(fan)國(guo)(guo)(guo)家(jia)(jia)(jia)規(gui)(gui)(gui)定(ding)(ding)(ding)，以(yi)(yi)(yi)單(dan)位(wei)名義(yi)(yi)將國(guo)(guo)(guo)有(you)資(zi)產(chan)(chan)集體(ti)(ti)私(si)分(fen)(fen)(fen)(fen)(fen)給(gei)個人(ren)(ren)(ren)(ren)，數(shu)額(e)較大(da)的(de)(de)(de)(de)，對(dui)(dui)其(qi)直接負(fu)責的(de)(de)(de)(de)主(zhu)管(guan)人(ren)(ren)(ren)(ren)員(yuan)和(he)其(qi)他直接責任人(ren)(ren)(ren)(ren)員(yuan)，處三年(nian)以(yi)(yi)(yi)下(xia)有(you)期徒刑(xing)或者拘役，并處或者單(dan)處罰金；數(shu)額(e)巨大(da)的(de)(de)(de)(de)，處三年(nian)以(yi)(yi)(yi)上七年(nian)以(yi)(yi)(yi)下(xia)有(you)期徒刑(xing)，并處罰金”。其(qi)一，最高(gao)人(ren)(ren)(ren)(ren)民檢(jian)察(cha)院(yuan)《關于(yu)人(ren)(ren)(ren)(ren)民檢(jian)察(cha)院(yuan)直接受理立案偵查案件(jian)(jian)立案標(biao)(biao)準的(de)(de)(de)(de)規(gui)(gui)(gui)定(ding)(ding)(ding)（試(shi)行）》規(gui)(gui)(gui)定(ding)(ding)(ding)，“私(si)分(fen)(fen)(fen)(fen)(fen)國(guo)(guo)(guo)有(you)資(zi)產(chan)(chan)罪(zui)(zui)案中的(de)(de)(de)(de)‘國(guo)(guo)(guo)有(you)資(zi)產(chan)(chan)’，是(shi)指國(guo)(guo)(guo)家(jia)(jia)(jia)依法取(qu)(qu)得(de)和(he)認定(ding)(ding)(ding)的(de)(de)(de)(de)，或者國(guo)(guo)(guo)家(jia)(jia)(jia)以(yi)(yi)(yi)各種形(xing)式(shi)對(dui)(dui)企業(ye)投資(zi)和(he)投資(zi)收益(yi)、國(guo)(guo)(guo)家(jia)(jia)(jia)向行政(zheng)事業(ye)單(dan)位(wei)撥款等形(xing)成的(de)(de)(de)(de)資(zi)產(chan)(chan)”，本(ben)(ben)案中甲公(gong)(gong)司(si)(si)屬于(yu)國(guo)(guo)(guo)有(you)公(gong)(gong)司(si)(si)，其(qi)違(wei)(wei)規(gui)(gui)(gui)套(tao)取(qu)(qu)的(de)(de)(de)(de)職工(gong)(gong)教育(yu)(yu)補(bu)(bu)貼(tie)(tie)屬于(yu)國(guo)(guo)(guo)家(jia)(jia)(jia)補(bu)(bu)貼(tie)(tie)，該(gai)資(zi)產(chan)(chan)性(xing)質(zhi)屬于(yu)國(guo)(guo)(guo)有(you)資(zi)產(chan)(chan)，符(fu)合私(si)分(fen)(fen)(fen)(fen)(fen)國(guo)(guo)(guo)有(you)資(zi)產(chan)(chan)罪(zui)(zui)中的(de)(de)(de)(de)犯罪(zui)(zui)對(dui)(dui)象要件(jian)(jian)。其(qi)二，陳(chen)某作(zuo)為(wei)國(guo)(guo)(guo)有(you)公(gong)(gong)司(si)(si)負(fu)責人(ren)(ren)(ren)(ren)，由其(qi)起意并決定(ding)(ding)(ding)實施套(tao)取(qu)(qu)職工(gong)(gong)教育(yu)(yu)補(bu)(bu)貼(tie)(tie)，再(zai)違(wei)(wei)規(gui)(gui)(gui)為(wei)公(gong)(gong)司(si)(si)員(yuan)工(gong)(gong)發(fa)(fa)放，事后本(ben)(ben)人(ren)(ren)(ren)(ren)也分(fen)(fen)(fen)(fen)(fen)得(de)4萬元，其(qi)作(zuo)為(wei)決策者，對(dui)(dui)集體(ti)(ti)私(si)分(fen)(fen)(fen)(fen)(fen)行為(wei)起關鍵性(xing)主(zhu)導(dao)作(zuo)用，是(shi)“直接負(fu)責的(de)(de)(de)(de)主(zhu)管(guan)人(ren)(ren)(ren)(ren)員(yuan)”。其(qi)三，陳(chen)某等人(ren)(ren)(ren)(ren)以(yi)(yi)(yi)甲公(gong)(gong)司(si)(si)名義(yi)(yi)違(wei)(wei)規(gui)(gui)(gui)套(tao)取(qu)(qu)職工(gong)(gong)教育(yu)(yu)補(bu)(bu)貼(tie)(tie)并以(yi)(yi)(yi)津補(bu)(bu)貼(tie)(tie)名義(yi)(yi)向公(gong)(gong)司(si)(si)員(yuan)工(gong)(gong)發(fa)(fa)放，顯然違(wei)(wei)反(fan)國(guo)(guo)(guo)家(jia)(jia)(jia)規(gui)(gui)(gui)定(ding)(ding)(ding)以(yi)(yi)(yi)及公(gong)(gong)司(si)(si)財(cai)務(wu)制度，符(fu)合私(si)分(fen)(fen)(fen)(fen)(fen)國(guo)(guo)(guo)有(you)資(zi)產(chan)(chan)罪(zui)(zui)中“違(wei)(wei)反(fan)國(guo)(guo)(guo)家(jia)(jia)(jia)規(gui)(gui)(gui)定(ding)(ding)(ding)，以(yi)(yi)(yi)單(dan)位(wei)名義(yi)(yi)將國(guo)(guo)(guo)有(you)資(zi)產(chan)(chan)集體(ti)(ti)私(si)分(fen)(fen)(fen)(fen)(fen)給(gei)個人(ren)(ren)(ren)(ren)”的(de)(de)(de)(de)客觀要件(jian)(jian)。其(qi)四，陳(chen)某等人(ren)(ren)(ren)(ren)以(yi)(yi)(yi)甲公(gong)(gong)司(si)(si)名義(yi)(yi)違(wei)(wei)規(gui)(gui)(gui)套(tao)取(qu)(qu)職工(gong)(gong)教育(yu)(yu)補(bu)(bu)貼(tie)(tie)35萬余元并發(fa)(fa)放，涉案數(shu)額(e)已(yi)達到(dao)私(si)分(fen)(fen)(fen)(fen)(fen)國(guo)(guo)(guo)有(you)資(zi)產(chan)(chan)罪(zui)(zui)的(de)(de)(de)(de)立案標(biao)(biao)準。因此，陳(chen)某作(zuo)為(wei)國(guo)(guo)(guo)有(you)公(gong)(gong)司(si)(si)直接負(fu)責的(de)(de)(de)(de)主(zhu)管(guan)人(ren)(ren)(ren)(ren)員(yuan)，違(wei)(wei)反(fan)國(guo)(guo)(guo)家(jia)(jia)(jia)規(gui)(gui)(gui)定(ding)(ding)(ding)，以(yi)(yi)(yi)單(dan)位(wei)名義(yi)(yi)違(wei)(wei)規(gui)(gui)(gui)套(tao)取(qu)(qu)職工(gong)(gong)教育(yu)(yu)補(bu)(bu)貼(tie)(tie)并以(yi)(yi)(yi)津補(bu)(bu)貼(tie)(tie)名義(yi)(yi)集體(ti)(ti)私(si)分(fen)(fen)(fen)(fen)(fen)給(gei)個人(ren)(ren)(ren)(ren)，數(shu)額(e)較大(da)，構成私(si)分(fen)(fen)(fen)(fen)(fen)國(guo)(guo)(guo)有(you)資(zi)產(chan)(chan)罪(zui)(zui)。（郭勝峰 作(zuo)者單(dan)位(wei)：重慶市紀委(wei)監委(wei)）