挪用公款罪司法认定若干问题研究

挪用公款罪中的“公款” ,不应只局限于“公共财产” ,。如果行为人挪用公物的目的是将其转换为货币 ,也应视为挪用公款。为了个人私利 ,挪用公款给单位使用 ,也可构成本罪。挪用公款进行非法活动的 ,应根据案件的具体情况 ,分别作出不同的处理。对于多次挪用公款的 ,应区别不同情形进行处理。对承包人挪用公款归个人使用的 ,应区别是“活包”还是“死包” ,前者也可构成本罪。对“集体”挪用行为 ,应根据职务犯罪的特点进行分析 ,符合共同犯罪条件的 ,以挪用公款罪的共犯论处。

In the crime of misappropriating public funds, 'public funds' should not be limited within 'public property'. If the actor's purpose of misappropriating public property is to exchange them for currency, his act should be regarded as misappropriating public funds as well. The crime can also be committed by misappropriating public funds for the unit in order to satisfy one's own interests. Those who misappropriate public funds to commit illegal activities shall get different punishment in accordance with different situations. As to those who misappropriate public funds for many times shall be punished according to different circumstances. If contractors misappropriate public funds for their own use, 'percentage value contract' and 'fixed value contract' should be distinguished. The former one may also constitute this crime. The 'collective' misappropriating act should be analyzed according to the characteristics of crime by taking advantage of duty. Those conforming to the conditions of complicity will be punished as a conspirator in a crime of misappropriating public funds.