“廉政账户”制度应予废除--基于刑法学视野的分析

摘要

As a system of anti -corruption, the structure of "Honesty Account" system is very confusing. From the view of criminal law,"Honesty Account" system has, in theory, fallen in conflict with the basic principle and theory of criminal law , and in practice, faced with the lack of legal basis and stimulation for the spread of bribery crime. Meanwhile, what"Honesty Account" system is dealing with could be solved totally by the laws and regulations that are available nowadays. As a result,"Honesty Account" system should be abolished.%“廉政账户”制度作为一项反腐机制，其本身的构造比较混乱。从刑法学的角度来看：“廉政账户”制度在理论上存在着与刑法基本原则和刑法基本理论相冲突等困境，在实践中存在着缺乏法律依据、助长贿赂犯罪蔓延等困境；同时，“廉政账户”制度所解决的问题完全可以通过现行法律和规范予以解决。因此，“廉政账户”制度应当予以废除。