《全球马格尼茨基人权问责法》是美国国会通过的一项法律，该法律主要针对犯有严重侵害人权或有贪腐行为的外国官员，国会授权总统及行政部门可以必要的方式对这些外国官员实施制裁，比如限制其签证以及冻结在美资产等。
马格尼茨基的母亲捧着儿子的遗照（照片：美联社）
《全球马格尼茨基人权问责法》（Global Magnitsky Human Rights Accountability Act）最初是2012年12月通过的一项法律，当时专门针对的是迫害谢尔盖·马格尼茨基（Sergei Magnitsky）的俄罗斯官员。马格尼茨基是俄罗斯的一名会计师，曾因揭露俄罗斯权贵的腐败不法行为而在2008年入狱，拘禁期间被折磨致死。马格尼茨基的死在国际间引起强烈反响，美国国会通过了以他的名字命名的法案，禁止迫害马格尼茨基的俄罗斯官员进入美国或利用美国银行系统。2016年12月国会将马格尼茨基法扩大到所有外国官员，根据法律规定，凡有以下行为者均可受到美国政府的制裁：
1，对揭露政府官员不法行为或追求人权自由的人实施迫害，比如酷刑或虐待致死等。
2，实施迫害行为的打手。
3，负责或参与重大腐败行为的政府官员或高级助理，包括为谋取私利而豪夺私人或公共资产、利用政府合同或自然资源的开采谋取私利、贿赂、或将腐败所得的利益转移到外国司法管辖区。
4，为上述活动提供物质上或财务上的帮助、物质或技术支持，或提供商品及服务。
时任总统奥巴马签署马格尼茨基法（照片：美联社）
《全球马格尼茨基人权问责法》实施以来，美国政府已经依照此法对一些国家的官员实施了制裁，比如2018年11月15日美国国务院发表公告冻结参与杀害沙特阿拉伯异议人士、《华盛顿邮报》专栏作家贾迈勒·卡舒吉的17名沙特阿拉伯官员的在美资产，禁止美国人与他们交易。2018年8月17日美国财政部对缅甸军队和边防警察的6名指挥官加以制裁，原因是他们指挥、参与了缅甸若开邦的种族清洗以及克钦邦和掸邦的广泛侵犯人权的行为。
据不完全统计，自马格尼茨基法实施以来，已经有一百多名严重侵犯人权的外国官员受到了制裁。
位于纽约的非政府组织“人权第一”（Human Rights First）2017年9月向特朗普政府发出呼吁，要求美国政府根据马格尼茨基法制裁全球各地15个迫害人权案的作恶者，这15个案件涉及阿塞拜疆、巴林、中国、刚果民主共和国、埃及、埃塞俄比亚、利比里亚、墨西哥、巴拿马、俄罗斯、沙特阿拉伯、塔吉克斯坦、乌克兰、乌兹别克斯坦和越南。“人权第一” 高级副总裁博辛斯基（Rob Berschinski）表示：“全球马格尼茨基法是有史以来制定的最具创新性、影响深远旨在遏制侵犯人权和腐败行为的工具。”
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