摘要
巨额财产来源不明罪的司法实际效果与立法初衷相差甚远,根源于其立法本身固有的三大矛盾。建议废除"巨额财产来源不明罪",在《刑法》第385条第2款后增加第3款,将国家工作人员持有明显超过正常收入的巨额财产,不能说明其合法来源的,以受贿所得论处。增设"拒不申报财产罪",并建立健全相关的配套制度。
Owing to the three flaws of the legislation, the actual effect of legislative practice against unaccountable source of immense possessions is far from being satisfactory in light of the original motivation of the law.
