监察对象与犯罪主体的衔接问题研究
Research on the Connection between the Supervisory Object and the Crime Subject

自2018年《监察法》出台，监察委员会的成立、监察机构的设立，标志着我国监察体系的建立，保障了国家公权力运行的公正、廉洁。但《监察法》与《刑法》的衔接存在一定的问题，其中之一就是监察对象范围与《刑法》犯罪主体的内容衔接存在一定的问题，如两者的认定范围存在差异、《监察法》中对单位立法的缺失，以及监察人员的刑事归责等问题使得法法衔接困难。应当采用修订《监察法》与《刑法》中关于“国家机关”和“国家工作人员”的内容，完善监察人员的归责制度和增加单位为监察主体的方式解决问题，保证两者的协调运行，发挥出反腐败治理的最大合力。
Since the promulgation of the Supervision Law in 2018, the establishment of supervisory commissions and the establishment of supervisory organs mark the construction of China’s supervisory system and ensure the fairness and integrity of the operation of state public power. However, the cohesion between Supervision Law and Criminal Law has certain problems, one of which is the supervisory object scope and the content of the Criminal Law crime subject cohesion have certain problems, such as the difference in the identification scope of the two, the lack of unit legislation in the Supervision Law, and the criminal responsibility of the supervisors make the connection between the law and the law difficult. We should adopt the contents of “state organs” and “state personnel” in the revision of the Supervision Law and Criminal Law, improve the accountability system of supervisors and add the units as the supervisory subjects to solve the problem, so as to ensure the coordinated operation of the two and give full play to the maximum joint force of anti-corruption governance.