论不明收入以及其关联罪摘 要 本文主要结合司法实践，对不明收入罪的概况、构成要件、法定刑存在立法上的不足，对理论界存在的“持有论”、“不作为说”、“复合说”进行了比较，认为现行的不明收入罪存在要么宽纵犯罪，要么冤枉无辜的尴尬处境，对反贪污贿赂斗争产生了消极影响，为此，笔者根据所学及办案实践，针对存在的漏洞和困境，对完善不明收入罪提出了建立财产申报制度、金融监管制度，以及坚持党的监督、群众监督、舆论监督相结合的策略，以期抛砖引玉，与同行商榷。Abstract In this paper, combined with judicial practice, the income of the unknown profile of the crime, which constitute elements exist Sentence on the lack of legislation on the theoretical existence of "hold on" and "as to say", "composite, said," are compared, not consider the existing income indulge crimes or crimes exist, the innocent wronged or the embarrassment of the situation, the fight against corruption and bribery have had a negative impact on this end, the author of the study and handling cases in accordance with the practice of vulnerability for the existence and plight of improving the income of unknown proposed the establishment of property crime reporting system, the financial regulatory system, as well as adhere to the Party's supervision, supervision by the masses, combining the strategy of public opinion with a view to initiate discussion with their peers.1关键词 不明收入 争议 思考 立法完善 制度完善一、不明收入罪概述和现状改革开放以来，由于国家工作人员获得收入的途径日益增多，收入差距越来越大，其中不乏非法所得。为了保障国家工作人员职务的廉洁性，1988 年全国人民代表大会颁布了《关于惩治贪污罪贿赂罪的补充规定》，增加规定了两项关联密切的罪名：不明收入罪和隐瞒境外存款罪，填补了我国立法上的一项空白，堵住了打击经济领域犯罪的许多疏漏，取得了良好的社会效果。因此，1997 年新的刑法典便将其吸收进来，正式列归《贪污贿赂罪》一章。其中，对“不明收入罪”作了如此规定：“国家工作人员的...
