摘 要

进入新世纪以来，国家高度重视反腐败的建设，全民反腐成为时代潮流。而廉政账户作为一项反腐败的制度创新，从其设立之初就饱受争议，或存或废是一直僵持不下的观点。本文试从刑法的角度剖析在全民反腐背景下廉政账户制度的本质内涵，深入探究出廉政账户制度的利弊以及发展方向，为该制度的未来指明方向。

本篇论文一共分为七章，第一章绪论部分主要介绍了研究背景和意义以及相关的研究方法；第二章是对廉政账户制度基本内容和特征的介绍；第三章着重论述了廉政账户制度的发展历程；第四章从积极角度论述该制度的作用；而第五章是本文的重点，即从法律政策等角度论述该制度的众多弊端，结合第六章论述该制度的非必要性，一起得出了本文第七章的结论：廉政账户制度应立即被撤销。

通过对上述内容的论述，比较全面的阐述了廉政账户的制度内涵，也为撤销廉政账户制度提供了充足的法律依据，让反腐倡廉工程进程更加顺利，也为打赢反腐的攻坚战打下良好的基础。

关键词：廉政账户；反腐；刑法；

Abstract

Since entering the new century, the state attaches great importance to the construction of anti-corruption, and anti-corruption of the whole people has become the trend of the times. As an innovation of anti-corruption system, the incorruptible account has been controversial from the beginning of its establishment. From the angle of criminal law, this paper tries to analyze the essential connotation of the clean government account system under the background of the whole people's anti-corruption, and deeply explore the advantages and disadvantages and the developing direction of the clean government account system, and point out the direction for the future of the system.

This paper is divided into seven chapters. The first chapter introduces the background and significance of the research and the relevant research methods. The second chapter introduces the basic content and characteristics of the clean government account system. The third chapter focuses on the development of the clean government account system; the fourth chapter discusses the role of the system from a positive point of view; and the fifth chapter is the focus of this article, that is, from the point of view of law and policy to discuss the numerous drawbacks of the system. Combined with the non-necessity of the sixth chapter, the conclusion of the seventh chapter of this paper is drawn: the system of clean government accounts should be revoked immediately.

Through the discussion of the above contents, this paper comprehensively expounds the connotation of the system of clean government accounts, and also provides sufficient legal basis for the cancellation of the system of clean government accounts, so that the process of combating corruption and advocating clean government projects will be more smooth. Also for the fight to win the fight against corruption laid a good foundation.

Key Words：The Honest Account; Anti-Corruption; Criminal Law;

目 录

1绪论 1

1.1研究背景 1

1.2研究现状及研究目的 2

1.3研究内容和方法 3

2.廉政账户制度概述 4

2.1廉政账户制度的概念和特征 4

2.2廉政账户制度的具体内容 4

3廉政账户制度运行态势分析 7

3.1廉政账户制度的兴起 7

3.2廉政账户制度的衰落 7

3.3廉政账户制度的现状 8

4廉政账户制度的作用 10

4.1廉政账户制度带来了社会效益 10

4.3廉政账户制度有利于增加财政收入 10

5廉政账户制度的弊端 12

5.1廉政账户与法律政策相冲突 12

5.1.1廉政账户制度与刑法三大原则相冲突 12

5.1.2廉政账户制度与刑法总则相冲突 13

5.1.3廉政账户制度与宽严相济的刑事政策相冲突 13

5.2廉政账户制度对司法实务造成巨大阻碍 14

5.3廉政账户制度的设计具有混乱性 15

6廉政账户制度存在的非必要性 17

7结语 19

参考文献 20

致 谢 21

1绪论

1.1研究背景