打击挪用国家项目实施预算资金犯罪

Фарахиев Динар Минзеферович
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摘要

这项研究之所以有意义,是因为已登记的与盗窃为执行国家项目拨出的预算资金有关的罪行数目有所增加。该研究报告的材料是打击作为俄罗斯国家项目执行的一部分而犯下的罪行领域的理论来源,也是俄罗斯内务部经济安全和反腐败部门的积极预防经验。使用了一般科学和特殊科学的认知方法;采用了结构逻辑法、类比法和泛化法。分析了与从执行国家项目的预算中拨出的资金被盗有关的最常见违法行为。审议了执法实践在查明和记录挪用用于执行国家项目的预算资金的事实方面的积极经验。作者的研究成果,表现在制定一系列行动,以提高所研究类别的犯罪的披露和侦查效率。作者指出了业务搜索活动的重要性,即俄罗斯内务部经济安全和反腐败单位在打击与盗窃为实施国家项目分配的预算资金有关的犯罪过程中的活动。最后,为俄罗斯内务部经济安全和反腐败部门的地区负责人提出了方法建议。
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Countering crimes related to embezzlement of budget funds allocated for the implementation of national projects
The relevance of this study is due to the increase in the number of registered crimes related to the theft of budget funds allocated for the implementation of national projects. The materials of the study were doctrinal sources in the field of combating crimes committed as part of the implementation of national projects in Russia, as well as the positive preventive experience of the economic security and anti-corruption departments of the Russian Ministry of Internal Affairs. General scientific and particular scientific methods of cognition were used; the structural-logical method, the method of analogy and generalization were used. Analyzed the most common violations associated with the theft of funds allocated from the budget for the implementation of national projects. The positive experience of law enforcement practice in identifying and documenting the facts of embezzlement of budgetary funds allocated for the implementation of national projects is considered. The results of the author's research, expressed in the development of a sequence of actions to improve the efficiency of disclosure and investigation of crimes of the category under study, are proposed. The author points out the importance of operational-search activities, namely the activities of the economic security and anti-corruption units of the Ministry of Internal Affairs of Russia in the process of countering crimes related to the theft of budget funds allocated for the implementation of national projects. In conclusion, methodological recommendations are proposed for the territorial heads of the economic security and anti-corruption departments of the Ministry of Internal Affairs of Russia.
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来源期刊
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发文量
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审稿时长
8 weeks
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