近日，锦天城律师事务所高级合伙人曾峥、李啟珍、安宁及合伙人沈凯捷在《全球调查评论》（GIR）出版的《亚太调查评论2027》上联合发表白领犯罪专题系列文章之一《从贪污贿赂司法解释（二）视角审视中国白领职务犯罪》。

"Recently, senior partners Zeng Zheng, Li Qizhen, An Ning, and partner Shen Kaijie of AllBright Law Offices jointly published one of a series of articles on white-collar crime titled 'China: investigating white-collar occupational crimes from the perspective of Interpretation (II) of the embezzlement and bribery judicial interpretation' in The Asia-Pacific Investigations Review 2027, published by Global Investigations Review (GIR)."

文章以2026年两高《关于办理贪污贿赂刑事案件适用法律若干问题的解释（二）》为切入点，系统梳理了该司法解释对中国白领职务犯罪刑事规制体系的迭代逻辑。文章围绕定罪量刑标准由"身份差异"转向"实质平等"、预期收益型贿赂与特殊财物贿赂的数额认定规则细化、单位犯罪与个人犯罪的界限厘清、以及涉案财物全面追缴机制的建立等核心议题展开深度解读，并对采购、销售、财务、高管等不同业务岗位的典型职务犯罪风险进行类型化梳理，旨在帮助企业在趋严的执法环境下精准识别刑事风险、筑牢合规防线。

The article takes the 2026 Judicial Interpretation (II) on Several Issues Concerning the Application of Law in Handling Criminal Cases of Embezzlement and Bribery as its point of departure, systematically examining the interpretive logic behind the evolution of China's criminal regulation framework for white-collar occupational crimes. It offers in-depth analysis of core issues including the shift in conviction and sentencing standards from "identity-based differentiation" to "substantive equality," the refinement of rules for determining the amount involved in cases of expected-return bribery and bribery involving special categories of property, the clarification of the boundary between unit crimes and individual crimes, and the establishment of a comprehensive recovery mechanism for case-related property. The article also categorizes and examines typical occupational crime risks across different business functions—including procurement, sales, finance, and executive management—aiming to assist enterprises in accurately identifying criminal risks and strengthening compliance defenses in an increasingly stringent enforcement environment.

GIR是全球跨境调查领域最具权威性的专业媒体之一，由国际知名法律出版机构Law Business Research Limited主办，长期为全球顶尖律所、跨国企业法务及监管机构提供跨境政府调查、内部合规调查及反腐败执法等领域的前沿资讯与深度分析。其年度发布的GIR 100榜单被公认为全球跨境调查领域最具影响力的律所排名。《亚太调查评论》作为GIR旗下聚焦亚太区域的权威系列报告，每年汇集区域内顶尖法律从业者的专业洞见，长期被国际企业、法律从业者及监管机构视为跨境调查与合规领域的重要参考。

GIR is a world-leading news source for cross-border government investigations and internal corporate investigations, published by Law Business Research Limited. It provides daily coverage of enforcement actions and legal developments relating to international anti-bribery and corruption, financial services misconduct, antitrust, fraud, money laundering, and sanctions. Its annual GIR 100 ranking is widely recognized as the definitive guide to the world’s most trusted law firms for complex, multi-jurisdictional corporate investigations. The Asia-Pacific Investigations Review, as GIR’s flagship regional series, compiles insight and thought leadership from pre-eminent practitioners across the region and is long regarded as a key reference by international corporations, legal practitioners, and regulatory authorities.

锦天城多年位列Chambers、ALB、Legal 500、IFLR1000、LEGALBAND、GRCD、GCP等国际权威法律评级机构第一梯队及重点推荐，多名律师亦多次在合规与监管、商业犯罪与刑事合规、争议解决等领域荣登ALB、LEGALBAND、LegalOne、GRCD等榜单，深受客户信赖和业界高度认可。锦天城刑事业务网络覆盖全国，在商业犯罪和白领犯罪刑事辩护、合规与反舞弊调查、政府执法应对及合规监管领域长期保持领先，形成了高效联动服务体系，能迅速响应刑民交叉、行刑衔接及社会影响广泛的疑难案件或新型案件，能够为客户提供覆盖反贿赂及反腐败、数据保护、出口管制与制裁、反洗钱、海关与贸易合规、多边银行制裁及白领与商业犯罪等在内的全链条合规服务。

AllBright Law Offices has long been ranked in the top tiers and recommended in leading international legal directories including Chambers, ALB, Legal 500, IFLR1000, LEGALBAND, GRCD, and GCP. Many of the firm's partners have been repeatedly recognized in practice areas such as compliance and regulatory, commercial crime and criminal compliance, and dispute resolution by ALB, LEGALBAND, LegalOne, GRCD and other notable ranking institutions, earning wide client trust and industry recognition. With a nationwide criminal practice network, AllBright maintains a leading position in commercial crime and white-collar criminal defense, compliance and anti-fraud investigations, government enforcement response, and regulatory compliance. The firm has developed an efficient and coordinated service system capable of rapidly responding to complex cross-border cases involving both criminal and civil liabilities, administrative-criminal convergence, and novel cases with significant public impact. Its comprehensive compliance services cover anti-bribery and anti-corruption, data protection, export controls and sanctions, anti-money laundering, customs and trade compliance, multilateral development bank sanctions, and white-collar and commercial crime.

锦天城刑事专业委员会长期深耕经济犯罪辩护与合规领域，凭借横跨刑事辩护、企业反舞弊调查、刑事控告与合规建设的综合服务能力，持续为客户提供覆盖风险预防、危机应对与争议解决的全周期支持。此次在GIR发表系列文章，再次体现锦天城律师在中国刑事法律和合规实践的专业水平和丰富经验。

AllBright's Criminal Practice Committee has long been deeply engaged in the fields of economic crime defense and compliance. Leveraging its integrated service capabilities spanning criminal defense, corporate anti-fraud investigations, criminal complaint filing, and compliance program development, the team provides clients with full-cycle support covering risk prevention, crisis response, and dispute resolution. The publication of this series of articles in GIR once again demonstrates the professional competence and extensive experience of AllBright lawyers in Chinese criminal law and compliance practice.

点击阅读文章全文（GIR平台）：

Read the full article on GIR：

https://globalinvestigationsreview.com/review/the-asia-pacific-investigations-review/2027/article/china-investigating-white-collar-occupational-crimes-the-perspective-of-interpretation-ii-of-the-embezzlement-and-bribery-judicial-interpretation