文档介绍：摘要摘要巨额财产来源不明罪的设立是对国家公职人员财产状况监督管理的需要, 是防止权力滥用和预防腐败的重要措施。然而该罪自纳入刑法以来争议颇多, 在司法实践认定中也有不同的做法,本文从指导司法实践角度出发,重点探讨四个方面的问题:在本罪行为认定方面,论证了行为人说明的内容、时间以及定罪后又查明财产真实来源的处理方法;在本罪数额认定方面,论证了数额标准的确定、数额计算的方法及认定难点及其解决办法,并针对如何杜绝认定过程中的取证难点,提出了立法补救措施;在本罪与关联罪界定问题上,论证了本罪与贪污受贿罪、诈骗罪、侵占罪的区别与联系,并对本罪与隐瞒境外存款罪两罪事实上存在全部或部分竞合问题提出处理意见;在本罪证明责任问题上, 论证了本罪证明责任的承担,提出本罪不存在举证责任倒置,认为行为人“说明”行为属于“犯罪嫌疑人、被告人的供述和辩解’’。本文对该罪若干问题的研究,旨在对在实践应用中的不足之处进行探讨和改进。以期能够有助于司法实践,降低巨额财产来源不明罪的取证难度,提高巨额财产来源不明罪的认定率,进一步打击贪污腐败行为。关键词:巨额财产来源不明罪行为认定数额标准关联罪名证明责任 Abstract Abstract The establishment ofThecrimeofhuge unidentifiedproperty istheresult ofthe furtherworsening ofcorruption crimes situation in our country,it isthe demand of supervisionandmanagement thecircumstances ofnationalpublicofficials’property, andimportant measure toavoid theabuse ofpower andprevent , therestill existsconflict incriminallaw study fieldsincethisoffence isput into practice identified inthepractice,also have articlefromtheguidingjudicial practice Angle,mainly discussesfouraspects ofthe problem:In thatrespect,crimce behavior thatdemonstrated thecontent,time offender afterconviction andfind out true source ofproperty and theprocessing method;In ,demonstrated theamount determination,the standard ofthe amount ofcalculation and the amount thatdifficultiesand solution,and inthelight of how toput an end tOthatprocess,and puts forward theforensicsdifficulties legislation remedial measures;In thiscrime associatedsin,demonstrates the definition ofbribescrime andcorruption,fraud,misappropriation ofSINS,and the differences and relations、访th overseasdeposits concealed crimce sinsin in factexist two all orpart petition problems put forward disposal idea;The burden of proof in thiscrime problem,demonstrates thiscrime,and puts forward the bear burden ofproof burden ofcrime does not exist,think theoffender”explanation” behaviour is”of thecriminalsuspect ordefendant’S smtemem and apology”. Inthispaper,some iss