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我国台湾地区套取科研经费行为定罪中的主要争议集中在科研人员是否具备公务员身份、科研经费是否公款等问题上。经台湾地区“最高法院”刑事庭会议决议,科研人员从事与科研有关的采购等活动不再被认定为从事公共事务,因而科研人员不具备公务员身份;科研经费被认定为公款;以非法占有为目的套取科研经费的,可以按照诈骗罪定罪处罚。对大陆的启示是:在建立合理的劳务报酬和经费使用制度之前,不宜对情节一般的科研人员套取科研经费行为追究刑事责任;建立合理的劳务报酬和经费使用制度之后,对于以非法占有为目的套取科研经费的行为,应当依法追究刑事责任(即使不能按照贪污罪定罪处罚,也可以按照诈骗罪定罪处罚)。
The main controversy in China’s conviction for collecting scientific research funds in Taiwan is on whether scientific researchers have the status of public servants or whether scientific research funds are publicly funded or not. After Taiwan’s “Supreme Court” criminal court meeting resolution, scientific research personnel engaged in scientific research-related procurement and other activities are no longer recognized as engaged in public affairs, and thus researchers do not have the status of civil servants; research funding was identified as public funds; illegal Possession of funds for scientific research for the purpose of possession can be convicted and punished in accordance with the fraud. The enlightenment to the mainland is that it is not advisable to hold criminal responsibility for scientific research funds collected by the general scientific researchers before the establishment of a reasonable system of service remuneration and funds utilization. After setting up a reasonable service compensation and utilization system, The purpose of collecting scientific research funds shall be prosecuted for criminal responsibility according to law (even if conviction and punishments can not be made in accordance with the crime of embezzlement, they may also be convicted and punished in accordance with the law of fraud).