论贪污罪规制理念之转变——以《刑法修正案(九)》为视角

《刑法修正案(九)》对于贪污犯罪的认定作出较大的修改，《修正案(九)》出台前，贪污罪被视为数额犯，贪污的数额是认定犯罪的唯一标准，它忽略了贪污行为的情节。针对这种单一的认定标准，新修正案将贪污罪由数额犯转变为情节犯，将贪污的数额认定为其中一种情节，这种定罪与量刑上的修改相比较以往而言，是一种根本性的、理念上的转变。新修正案设置的贪污罪的认定标准更加全面、更加符合对贪污罪法益之保护。

Study on the Change of Graft Crime Identification: Based on Amendments to Criminal Law (ix)

Amendments to Criminal Law (ix) establishes a different identification on graft crime. Before Amendments to Criminal Law (ix) was put into force, graft crime is merely judged by the embezzlement amount, which ignore the real circumstance of corruption. Under such circumstance, the newly enacted amendments changes to judge the graft crime on the basis of circumstance instead of embezzlement amount, including the amount as one of of the circumstances. Such revision on conviction and sentencing is a kind of fundamental conceptual change. The identification of graft crime by the newly enacted amendments is more comprehensive and more conducive to the protection of legal interests of graft crimes.