摘 要

巨额财产来源不明罪是惩治腐败犯罪领域一项较为新型的立法，本文对巨额财产来源不明罪从法理角度进行剖析，认为本罪的实行行为的界定应该坚持学术理论界的不作为说。从社会价值层面分析，巨额财产来源不明罪符合国际社会立法趋势，也充分体现了习近平新时代中国特色社会主义思想，是反腐败斗争上的一道坚固防线。尽管对于巨额财产来源不明罪学术界质疑声不断，但不能否认其立法正当性。如若加以完善的配套制度，则使得本罪能最大程度发挥作用，为反腐败机制筑起坚固防线。

关键词：巨额财产来源不明罪；刑法 ；反腐败

Abstract

The crime of huge amount of property with unknown source is a relatively new legislation in the field of punishing corruption crime. This paper analyzes the crime of huge amount of property with unknown sourcefrom the perspective of legal theory,and holds that the definition of the execution of this crime should adhere to the theory of omission in academic circle. From the perspective of social value,the crime of unidentified source of huge property conforms to the trend of international legislation, and fully embodies Xi Jinping's thought of socialism with Chinese characteristics in the new era. It is a strong defense line in the fight against corruption.Although the academic circles have questioned the crime of hugeproperty from unknown sources, its legitimacy cannot be denied. If we perfect the supporting system,we can make this crime play its role to the greatest extent and build a strong defense line for the anti-corruption mechanism.

Key words: crime of holding a huge amount of property withunidentified sources；criminal law；anti-corruption