挪用公款的共同犯罪问题

Problems of Joint Crimes of Embezzling Public Funds

我国现行刑法中没有对挪用公款的共同犯罪问题进行专门规定。《最高人民法院关于审理挪用公款案件具体应用法律若干问题的解释》中虽然规定了挪用公款共同犯罪的问题,但是在司法实践中,对挪用公款共同犯罪的认定、适用范围以及刑事责任问题尚存在争议。

Though the Explenation of a number of problems on how to apply laws specially in trying cases of public funds embezzlement, which is made by the Supreme Court, formulates joint crimes of public funds embezzlement, the criminal law code of our country doesn＇t stimulate them specifically. But in the practice of justice there are many controversies on the differentiation, scope of application and liabilities of these crimes. This article theoretically and practically deals with such matters.