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审判实践中我们感到,对于承包经营中贪污案件的定性,被告人的客观行为不是主要的判断依据,关键是主体、客体及主观故意内容的认定。(一)根据企业性质及承包经营方式确定承包经营者的主体身份贪污罪的主体是特殊主体,即必须是国家工作人员、集体经济组织工作人员或其他经手、管理公共财物的人员。主体资格依据法律规定或授权成立,随着承包经营责任制的出现,又可依经营方式和财产关系的转换而成立。
In the trial practice, we feel that the objective behavior of defendants is not the main basis for judging the corruption cases in contracting management. The key is the determination of subject, object and subjective intentional content. (A) According to the nature of the enterprise and the contracting mode of operation to determine the main body of the contractor Corruption of the main body is a special subject, that must be state staff, collective economic organization staff or other personnel handling, managing public property. The qualification of the main body is established according to the law or the authorization. With the emergence of the responsibility system of contracting management, it can be established according to the mode of operation and the conversion of property relations.