教育部关于贯彻落实《中共中央国务院关于进一步加强民族工作加快少数民族和民族地区经济社会发展的决定》做好民族教育工作的通知
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教育部关于贯彻落实《中共中央国务院关于进一步加强民族工作加快少数民族和民族地区经济社会发展的决定》做好民族教育工作的通知
教育部关于贯彻落实《中共中央国务院关于进一步加强民族工作加快少数民族和民族地区经济社会发展的决定》做好民族教育工作的通知
教民［2005］13号
各省、自治区、直辖市教育厅(教委)，新疆生产建设兵团教育局：
今年5月，党中央、国务院召开了中央民族工作会议,印发了《中共中央国务院关于进一步加强民族工作加快少数民族和民族地区经济社会发展的决定》（中发［2005］10号，以下简称《决定》）。《决定》把加快少数民族和民族地区经济社会发展，促进各民族共同繁荣发展作为新世纪新阶段民族工作的主要任务，把扶持民族地区发展教育事业、加强民族地区人才资源开发作为促进民族地区经济社会发展的重要手段和途径之一。新中国成立以来，我国民族教育取得了巨大成就，但由于历史、经济和自然等原因，民族教育还面临着很多特殊的困难和问题，民族地区的教育水平与东部发达地区相比，还存在很大的差距。为贯彻落实《决定》精神，加快发展民族教育，现就有关问题通知如下：
一、认真学习《决定》精神，进一步统一思想，提高做好民族教育工作的认识。《决定》进一步阐释了民族教育对于民族地区经济社会发展的基础性、先导性和全局性作用，各级教育行政部门要认真组织学习、广泛宣传，要充分认识加强民族教育对于提高少数民族人口素质、促进民族地区发展、维护祖国统一的重大意义。要进一步统一思想，从各民族地区实际和民族特点出发，坚决执行党和国家的教育方针和民族政策，按照《决定》要求，做好新时期新阶段的民族教育工作，不断推动民族教育发展。
二、抓住机遇，真抓实干，切实把《决定》精神落到实处。《决定》的印发，为我国民族教育的发展带来新的机遇，各地要切实行动起来，用《决定》精神指导我们的工作，在落实上下功夫，真正使民族教育各项工作能有新的突破性进展。要按照《决定》要求，在今后一个时期做好以下各项工作。
一是要积极配合各级政府并采取多种措施，确保基础教育“两免一补”政策、“农村寄宿制学校建设工程”、“国家贫困地区义务教育工程”、“国家扶贫教育工程”、“全国中小学危房改造工程”、中小学贫困学生助学金专款、青少年校外活动场所建设项目、“农村中小学现代远程教育工程”等落到实处。各地教育行政部门要做好对这些工作的管理、监督和宣传，做到项目实施前有详细规划，实施中有得力监督，实施后有总结汇报。要加强对边境民族地区义务教育特殊性问题的研究，切实解决边境民族教育的实际困难。要进一步保护和重视少数民族女童受教育的权利，提高民族地区女童教育质量，改善女童生存状况。
二是大力推进民族地区职业教育的改革与发展。支持民族地区高等职业教育的发展，在国家职业教育实训基地建设、专业设置等方面突出民族及区域特色；要大力推进中等职业教育管理体制改革，推进学校内部运行机制改革和教学模式的创新；采取措施，支持民族地区建设好起骨干示范作用的职教中心或职业学校，承担起为农村劳动力转移培训服务和为建设社会主义新农村服务两大历史性任务，当好农科教结合的载体，为民族地区经济发展做出贡献。要积极推动建立民族地区少数民族贫困学生接受中等职业教育的助学制度，使贫困家庭学生顺利接受职业教育，掌握脱贫致富本领。
三是积极发展民族地区高等教育，努力办好民族院校。加大对民族地区高校科技工作的指导和支持，引导鼓励民族地区高校充分发挥学科综合人才密集的优势，结合区域特色开展科学研究和成果转化工作，服务民族地区经济建设。要支持民族地区高校课程建设，加快民族地区高校数字资源的建设步伐。通过“西部之光”、“高等学校青年骨干教师国内访问学者”、“博士服务团”等项目向民族地区的倾斜，促进民族地区高校的学术交流和教师队伍建设。要进一步加强对民族地区高校的对口支援工作。进一步加大对民族院校的支持力度，在基地建设、科技项目、人才计划方面予以倾斜。
四是加强民族地区人才培养工作。坚持贯彻科教兴国战略和人才强国战略，把为民族地区培养人才、建设人才摆在重要位置，采取多种形式为民族地区培养各类人才。继续举办少数民族本专科预科班和民族班，并适当扩大招生规模；加强民族预科教育基地建设，深化预科教育改革，提高教育质量。充分利用内地优质教育资源继续巩固和发展西藏、新疆学生到内地学习的重要教育方式，逐步扩大高中及以上阶段规模。积极实施“少数民族高层次骨干人才培养计划”，重视高校毕业的少数民族学生就业问题。
五是因地制宜搞好“双语”教学及科研开发，积极推广全国通用的普通话。各级教育行政部门要加强对“双语”教学及科研工作的指导，促进“双语”教学的发展。要大力宣传、广泛推广全国通用的普通话，建立健全省级少数民族汉语水平考试（MHK）机构，配合搞好少数民族汉语水平考试的各项工作。继续做好民族文字教材建设工作。
六是要进一步下功夫建设一支高质量的少数民族师资队伍。各民族地区要通过“民族贫困地区中小学综合素质培训项目”、“农村中学教育硕士师资培养计划”、“中英西南基础教育项目”、“联合国儿基会师资培训项目”等项目，积极培养“下得去、留得住、用得上”的少数民族师资，尤其是“双语”师资。要采取鼓励和优惠政策，吸引师范院校毕业生到民族地区基层学校任教，充实民族地区教师力量。鼓励和支持大中城市教师、高校毕业生到民族地区基层支教和任教。要进一步采取措施加强教育对口支援。
七是要进一步加强青少年民族团结教育及思想道德建设,加大对民族教育的宣传力度。要按照《决定》有关要求，高度重视和加强对青少年的民族团结教育和思想道德建设工作，做到有关内容“进学校、进教材、进课堂”。要进一步加大对民族教育的宣传力度，要充分利用舆论阵地向国内外宣传我国民族教育取得的辉煌成就，广泛深入地加强马克思主义民族观、宗教观和党的民族、宗教政策的宣传教育，巩固和发展平等、团结、互助、和谐的社会主义民族关系。
学习贯彻落实《决定》，做好民族教育工作，促进少数民族和民族地区经济社会发展，是各级教育行政部门及教育工作者义不容辞的责任，是实践“三个代表”重要思想最具体的表现，各地要在编制和实施“十一五”规划时，把搞好民族教育放在更加突出的位置，抢抓机遇，脚踏实地，开拓创新，扎扎实实推动民族教育事业实现新的突破。各地教育行政部门将贯彻落实情况及时反馈我部。
二○○五年十月二十八日
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CONSUMER COUNCIL ORDINANCE ——附加英文版
CONSUMER COUNCIL ORDINANCE
(CHAPTER 216)
CONTENTS
ion
I PRELIMINARY
hort title
nterpretation
II INCORPORATION AND POWERS
ncorporation of Consumer Council
unctions of Council
owers of Council
embership of Council
eetings of Council
ommittees
isclosure of member's interest
Appointment of staff and advisers
Documents of Council
III FINANCIAL
Resources of Council
Borrowing powers
Investment of funds
Estimates
Accounts, audit and annual report
IV GENERAL
Council not servant or agent of Crown
Governor may give directions
Protection of members of Council and committees
Prohibition of exploitation of the Council's name for
advertisement
oses
Transitional provisions
dule
Whole document
ncorporate the Consumer Council, to define its functions and
powers,
egative personal liability of members and employees for the
Council's
ts committees' acts or omissions, and for connected purposes.
July 1977] L. N. 167 of 1977
PART I PRELIMINARY
hort title
Ordinance may be cited as the Consumer Council Ordinance.
nterpretation
his Ordinance, unless the context otherwise requires--
ncil" means the Consumer Council incorporated by section 3 (1);
ancial year" means each period of 12 months ending with 31 March;
ber" means a member of the Council.
PART II INCORPORATION AND POWERS
ncorporation of Consumer Council
The Consumer Council existing at the commencement of this
Ordinance is
by created a body corporate consisting of the persons who from
time to
hold office as members of the Council.
The Council shall have perpetual succession and a common
seal and
l be capable of suing and being sued and of doing and suffering
all
other acts and things as bodies corporate may lawfully do and
suffer.
The Council shall continue to be known in the Chinese language
as.
unctions of Council
The functions of the Council are to protect and promote the
interests
onsumers of goods and services and purchasers, mortgagors and
lessees
mmovable property by--
collecting, receiving and disseminating
rmation concerning goods, services and immovable property;
receiving and examining complaints by and giving advice to
consumers
oods and services and purchasers, mortgagors and lessees of
immovable
erty;
taking such action as it thinks justified by information
in its
ession, including tendering advice to the Government or to any
public
cer;
encouraging business and professional associations to
blish codes of practice to regulate the activities of their
members;
undertaking such other functions as the Council may adopt
with the
r approval of the Governor in Council.
The Governor may be notice in writing to the Council
declare any
s, services or immovable property or class of goods,
services or
vable property to be outside the scope of the Council's
functions
r subsection (1).
In subsection (1) and in section 5 (2) (c) "goods and services"
does
include goods and services which are--
supplied by--
the Government, the Urban Council or the Regional Council; or
(Amended
f 1985 s. 60)
a body mentioned in the Schedule; or
made the subject of a declaration under subsection (2).
The Governor in Council may, by order published in the Gazette,
amend
Schedule. (Amended 5 of 1992 s. 2)
owers of Council
The Council may do such things as are reasonably necessary to
enable
o carry out its functions.
Without restricting the generality of subsection (1), the Council
may
arrying out its functions--
acquire, hold and dispose of all kinds of property
movable and
vable and in any manner which it thinks fit;
enter into any contract;
undertake the testing and examination of goods and
services and
ection of immovable property; (Amended 5 of 1992s. 3)
produce or distribute, by way of sale or otherwise, any
publication
h is of interest to consumers;
do any thing which it may do under this ordinance in
association or
peration with any other person or sponsor any other person to do
that
g;
charge for the use of any facility or service provided by the
Council;
with the prior approval of the Governor, become a member
of or
liate to any international body concerned with consumer matters.
embership of Council
The Council shall consist of the following members--
a Chairman who shall be appointed by the Governor for a
term not
eding 2 years;
a Vice-Chairman who shall be appointed by the Governor for a term
not
eding 2 years; and (Replaced 28 of 1985 s. 2)
not more than 20 other persons each of whom shall be appointed
by the
rnor for a term not exceeding 2 years. (Replaced 28 of 1989 s.
2)
The Chairman, Vice-Chairman and any other member
appointed under
ection (1) (c) may be reappointed upon expiry of their
respective
s of office. (Amended 28 of 1985 s. 2)
The Chairman, Vice-Chairman and any other member
appointed under
ection (1) (c) may at any time-- (Amended 28 of 1985 s. 2)
resign his office by notice to the Governor; or
be removed therefrom by the Governor for permanent incapacity or
other
icient cause, and upon such resignation or removal the term for
which
as appointed shall be deemed to have expired.
Where the Chairman, Vice-Chairman or any other member appointed
under
ection (1) (c) is precluded by temporary incapacity or other
cause
exercising his functions as such for any period the
Governor may
int another person to act in place of the Chairman Vice-
Chairman or
r member during such period with all such rights, powers,
duties or
ilities as if he had been appointed under subsection (1). (Amended
28
985s. 2)
(Replaced 28 of 1985s. 2)
Where any question arises under subsection (3) or (4) as to
whether
incapacity or cause exists or whether any incapacity is
temporary or
anent or any cause sufficient, the decision of the Governor
thereon
l be final.
eetings of Council
Meetings of the Council shall be held at such times and places
as the
cil, the Chairman or in his absence, the Vice-Chairman may from
time
ime appoint.
The following procedural provisions shall apply to
y meeting of the Council and subject thereto the Council may
regulate
own procedure--
at meetings of the Council 11 members shall form a quorum;
(Replaced
f 1989 s. 3. Amended 5 of 1992 s. 4)
the Chairman or in his absence, the Vice-Chairman shall preside
or, if
are absent or disqualified under section 9 (c), the members
present
l appoint one of their number to preside;
every question shall be determined by a majority of votes
of the
ers present and voting thereon;
in the event of an equality of votes the member presiding shall
have a
ing vote in addition to his ordinary vote.
nded 28 of 1985 s. 3)
ommittees
The Council may appoint committees and may delegate to
them the
cise and performance of any of its powers and functions except
this
r of delegation.
Persons who are not members of the Council are
ible for appointment to committees.
Subject to the terms of any delegation by the
Council, every
ittee--
may exercise and perform the delegated powers and functions
the same effect as if it were the Council itself;
shall be presumed to be acting in accordance with the terms of
the
gation in the absence of proof to the contrary;
may regulate its own procedure.
isclosure of member's interest
member of the Council, or of any committee of the Council,
has a
ct or indirect commercial interest in any matter under discussion
at a
ing of the Council or of the committee, being an interest greater
than
which he has as a member of the general public, the
following
isions shall apply--
he shall disclose the nature of his interest at the meeting;
the disclosure shall be recorded in the minutes;
where the disclosure is made by the member presiding, he shall
vacate
chair during the discussion;
the member (including one who has vacated the chair under
paragraph
shall, if so required by the member presiding, withdraw
from the
ing during the discussion and shall not in any case,
except as
rwise determined by the member presiding, vote on any
resolution
erning the matter or be counted for the purpose of establishing
the
tence of a quorum.
Appointment of staff and advisers
Subject to subsection (4), the Council shall appoint a person to
hold
office of Chief Executive. (Amended 28 of 1985 s. 4)
The Council may appoint such other employees as it thinks
fit and
ect to subsection (4), determine all matters relating
to their
neratior and terms and conditions of appointment or employment.
The Council may engage the services of technical and
professional
sers in such manner and on such terms and conditions as it thinks
fit.
The Council shall obtain the prior approval of the Governor to--
any appointment proposed to be made under subsection (1) and the
terms
conditions thereof;
the suspension or dismissal of the Chief Executive;
the salary or salary scale (including allowances and other
pecuniary
fits) and conditions of employment applicable to the Chief
Executive
every other employee or class employee, and any variation
thereof.
nded 28 of 1985 s. 4)
No person shall be employed by the Council otherwise than on the
salar
alary scale or on the conditions of employment applicable to that
pers
oved by the Governor under subsection (4).
Documents of Council
The Council may make and execute all such documents as may
expedient
or conducive to the exercise and performance of its power
functions
duties.
The fixing of the seal of the Council to any document
l--
be authorized by resolution of the Council; and
be authenticated by the signatures of any 2 members
authorize by
lution of the Council, either generally or specially, to ao for
that
ose.
Any document purporting to be duly executed under the seal
of the
cil shall, unless the contrary is proved, be considered to be
duly
uted.
Any contract or instrument which if entered into or executed
by a
on not being a body corporate would not be required to be in the
form
deed may be entered into or executed on behalf of the Council by
any
on generally or specially authorized by the Council for that
purpose.
PART III FINANCIAL
Resources of Council
The Governor may, out of money appropriated for the purpose
by the
slative Council, authorize payment to the Consumer Council
of such
nts as he thinks fit.
The resources of the Council shall consist
all money received by the Council pursuant to subsection (1);
money paid to the Council by way of donations, fees,
subscriptions,
and interest;
all other money and property, including accumulations of
income,
ived by the Council for its purposes.
Borrowing powers
Council may, with the approval of the Financial Secretary,
borrow or
rwise raise money and charge all or any part of its
property as
rity therefor.
Investment of funds
money of the Council that is not immediately required
shall be
sted--
on fixed deposit in any bank or savings bank approved by the
ncial Secretary, either generally or in any particular case, for
the
ose; or
in such other forms of investment as the Financial
Secretary may
ove.
Estimates
Council shall in each financial year adopt estimates of
income and
nditure for the ensuing financial year and, before a date
to be
inted by the Financial Secretary, send them to the Governor for
his
oval together with a programme of its proposed activities
for the
ing financial year.
Accounts, audit and annual report
The Council shall keep proper accounts and proper records in
relation
eto and shall within 3 months after the expiry of a financial year,
or
further period as the Financial Secretary may allow,
prepare a
ement of the accounts of the Council, which statement shall
include an
me and expenditure account and a balance sheet.
The Council
l, subject to subsection (3), appoint an auditor, who
shall be
tled to have access at any time to all books of account, vouchers
and
r financial records of the Council and to require such information
and
anations relating thereto as he thinks fit.
The Council shall obtain the prior approval of the Financial
Secretary
ny appointment proposed to be made under subsection (2).
The auditor shall, as soon as is practicable, audit the
accounts
ired by subsection (1) and shall submit a report thereon
to the
cil.
The Council shall within 3 months after the receipt by it
of the
tor's report in respect of its accounts for a financial
year, or
in such further period as the Financial Secretary may allow,
furnish--
a report on the affairs of the Council for that year;
a copy of its accounts therefor; and
the auditor's report on the accounts, to the Governor who shall
cause
same to be tabled in the Legislative Council.
PART IV GENERAL
Council not servant or agent of Crown
Council is not a servant or agent of the Crown and does not enjoy
any
us, immunity or privilege of the Crown.
Governor may give directions
The Governor may, if he considers that the public
interest so
ires, give to the Council such directions as he thinks
fit with
ect to the exercise and performance by the Council of its
powers,
tions and duties under this Ordinance, either generally or
in any
icular case.
The Council shall comply with any direction given to
it under
ection (1).
Protection of members of Council and committees
No member or employee of the Council or of any committee
of the
cil shall be personally liable for any act done or default made--
by the Council; or
by any committee of the Council, acting in good faith in the course
of
operations of the Council or of the committee.
The protection hereby conferred on members and employees
of the
cil or of a committee in respect of any act or default shall not
in
way affect any liability of the Council for that act or default.
Prohibition of exploitation of the Council's name for
advertisement
oses
No person shall, with a view to promoting or disparaging any
s, services or immovable property or promoting the image
of any
on, publish or cause to be published any advertisement which
either
essly or by implication makes reference to--
the Council;
any committee, member, agent or employee of the Council;
the Council's publication or finding of tests or surveys
conducted by
n behalf of the Council; or
any other information published by the Council, without
written
ent of the Council.
Any person who contravenes subsection (1) commits an offence
and is
le to a fine of $ 100,000.
For the purpose of subsection (1) "advertisement" may be
constituted
ny words, whether written or spoken, or any picture, drawing,
visual
e, figure or article--
appearing in any publication; or
brought to the notice of the public or any section of the public
in
other way. (Replaced 5 of 1992 s. 5)
Transitional provisions
All property of whatever kind and whether movable or immovable
vested
r belonging to the Consumer Council existing at the
commencement of
Ordinance shall as from that date vest in or belong to that
Council
ts corporate capacity without any further assurance.
All obligations and liabilities of the said Consumer Council
are as
the commencement of this Ordinance the obligations and
liabilities of
Council in its corporate capacity.
Where anything has been commenced by or under the authority
of the
Consumer Council before the commencement of this Ordinance such
thing
be carried on any completed by the Council in its corporate
capacity.
Every person who immediately before the commencement of this
Ordinance
s an appointment as Chairman, Executive Director or a member of
the
Consumer Council is, as from such commencement but subject to
the
s of his appointment, the Chairman, Executive Director, or a
member of
Council, as the case may be, for the purposes of this Ordinance.
Notwithstanding the definition of "financial year" in section
2 the
od between the commencement of this Ordinance and 31 March 1978
shall
eemed to be a financial year.
No stamp duty shall be payable in respect of any transfer of
property
r this section.
SCHEDULE
Television Limited
a Light and Power Company, Limited
a Motor Bus Company, Limited
Cross-Harbour Tunnel Company, Limited
Marketing Organization
Kong Air Cargo Terminals Limited
Hong Kong and Yaumati Ferry Company Limited
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季某,系某市中级人民法院执行法官。2006年8月,东辰集团通过建设银行分行贷款3000万元给华皖集团。贷款到期后,华皖集团无资金偿还借款,经中级法院民事调解书确认,华皖集团欠东辰集团贷款本金3000万元及利息226.8万元,华皖集团在调解生效后3日内给付东辰集团,珠绒公司承担连带清偿责任。季某为东辰集团申请执行珠绒公司和华皖集团借款合同纠纷案件的执行承办法官。
在该案的执行过程中,季某多次接受华皖集团代理人周某的吃请及现金4000元并以购房的名义向其索要“借款”10万元。之后季某积极配合周某和东辰集团的要求,加快了案件执行速度,不但在查封房产时,未到现场实地查看被查封房产的实际状况,而且在明知周某和东辰集团违反相关评估和拍卖程序,违规操作的情况下予以默许,将案件移送中院综合科继续执行,致使珠绒公司13处具有升值潜力的房产流拍从而直接抵付给东辰集团,造成华皖集团、珠绒公司损失1100万余元。
二、分歧意见
第一种意见认为,季某的行为仅构成受贿罪,且受贿数额仅为4000元。理由是:(1)申请执行人东辰集团和被执行人华皖集团协商决定评估机构是双方的权利,且案件进入拍卖程序后即已转入中院执行局综合科,与季某的意志无关。此外,加快案件的执行速度只是为了积极履行执行法官的职权,季某客观上并不能为周某谋取执行方面的便利,因此季某的行为不构成滥用职权罪。(2)客观上难以认定季某向周某所借的10万借款具有受贿性质。关于该案中10万元款项属于借款还是受贿,应当根据《全国法院审理经济犯罪案件工作座谈会纪要》的7项标准来对照分析。季某借款有明确的事由,有归还的能力,周某并未要求季某利用职务上的便利为其谋取利益。综上,应当以受贿罪追究季某的刑事责任,且受贿数额仅为4000元。
第二种意见认为,季某的行为同时构成滥用职权罪和受贿罪,且受贿数额为104000元,应当两罪并罚。理由是:(1)季某身为法院执行局的工作人员,在办理该借款合同纠纷案件期间,违反规定处理公务,造成珠绒公司经济损失1100余万元,符合滥用职权罪的构成要件。(2)在执行过程中,非法收受周某财物并为其谋取诸如违反拍卖的程序加快案件执行速度等执行案件方面的便利,故构成受贿罪。两罪同时成立时,应当在总和刑期以下,两刑中最高刑以上,根据案情决定执行的刑期。
第三种意见认为,季某的行为同时构成执行判决、裁定滥用职权罪和受贿罪,且受贿数额为104000元,应当按照受贿罪追究季某的刑事责任。理由是:(1)季某身为人民法院的司法工作人员,在执行该贷款合同纠纷案件中,在明知周某安排东辰集团与华皖集团、珠绒公司共同选择评估机构、拍卖机构,违规运以便作通过低价评估、拍卖等程序将标的物流拍的情况下,而滥用职权,将案件移交进入评估、拍卖程序,并且违反规定送达优先购买权人于拍卖日到场的通知书,客观上为周武忠违规运作创造条件,符合执行判决、裁定滥用职权罪。(2)季某以买房借款为名收受周某10万元,既没有书写借款凭据亦未约定还款时间,且周某在供述中也明确表示,该10万元是送的,而非借的。因此季某的受贿数额为104000元。(3)在将10万元认定为受贿数额的情形下,应当适用刑法第三百九十九条第四款的规定择一重罪处罚,即应以受贿罪追究季某的刑事责任。
三、评析意见
其一,本案以执行判决、裁定滥用职权罪定罪更为恰当。滥用职权罪的主体构成要素为国家机关工作人员,执行判决、裁定滥用职权罪的主体构成要素特定为司法工作人员,另季某在执行裁定的时候,严重不负责任,不履行法定执行职责,在明知评估程序系违规运作的情形下而将案件交送拍卖程序,这种放任的不作为使得华皖集团与珠绒公司遭受了巨额财产损失。即本案中季某的身份与犯罪行为同时符合滥用职权罪和执行判决、裁定滥用职权罪两个罪名,按照法理,一个行为同时符合同一法律的普通条款与特别条款规定的犯罪构成时,应当适用特别法条优于普通法条的原则,这也是由两者的关系决定的。普通条款是在一般范围内普遍适用的刑法,而特别条款是在特定范围内适用的刑法,就本案而言,特别条款的效力及于具有特定身份的人,只有这样,特别条款才会发挥其应有的意义。
其二,季某的受贿数额为104000元。该案中,季某主观借款动机无法证明,其既没有书写借款凭据亦未约定还款时间,知道后来得知周某被纪委调查,怕此事暴露才将此款还给周某,季某所借款项确实是为购买房屋所用也只能证明季某收受该10万元的用途,而不能达到该10万元系借款的目的。而该案的行贿人周某也在供述中也明确表示,该10万元是送的,而非借的,行贿人的供述与其他证据形成完整证据链的情形下,应当认定该笔款项的贿赂性质。2007年下半年,最高人民法院和最高人民检察院专门出台了司法解释,对10种市场经济条件下的新类型受贿刑事案件法律适用问题提供具体意见,其中就包括借款形式的受贿情形。综上,按照证据链的证明以及司法解释的相关规定,均应认定季某所借10万元款项为受贿款项。
其三,在以上分析成立的前提下,应当以受贿罪追究季某的刑事责任。我国刑法明确规定了收受贿赂又犯执行判决、裁定滥用职权罪的,依照处罚较重的规定定罪处罚。在刑法理论上,这是典型的处罚的一罪,对于该种犯罪,应按行为所触犯的罪名中的一个重罪论处,而不以数罪论处。在行为所触犯的两个罪名的法定刑相同的情况下,不是按所谓目的行为定罪量刑,而是按照事实情节较重的犯罪论处,本案中刑法第三百九十九条第四款的规定即是对这一处理原则的肯定。
作者单位:安徽省蚌埠市龙子湖区人民检察院
