论我国跨境追赃的困境及其应对目录摘 要..............................................................................................................................................1引 言………………………………………………………………………………………………3一、跨境追赃的理论界定及其法律依据.......................................................................................5（一）跨境追赃的含义界定.....................................................................................................（二）跨境追赃的法理阐释.....................................................................................................（三）跨境追赃的方式.............................................................................................................1、《联合国反腐败公约》规定的追赃方式...................................................................2、我国的追赃实践...........................................................................................................二、我国开展境外追赃面临的现实困境.........................................................................................（一）直接追回资产的主体资格障碍.....................................................................................（二）间接追回资产的法律障碍.........................................................................................13 1、外国法及其程序的不可控…………………………………………………………15 2、对双边司法协助的依赖与国内刑事司法协助法律建设的差距…………………17（三）证据收集与证据对接机制缺失………………………………………………………18（四）犯罪资产分享制度在国内法上的缺位………………………………………………19（五）反洗钱制度建设存在缺憾……………………………………………………………21（六）没收制度尚需健全……………………………………………………………………22三、跨境追赃的国际实践的考察与启示.........................................................................................（一）美国的实践考察...........................................................
