对挪用公款行为性质认定的几点认识——兼与熊选国博士商榷

Some Opinions on How to Establish the Characteristic of Embezzling Public Funds--To Discuss with Doctor XIONG Xuan-guo

挪用公款罪是市场经济条件下多发的一种犯罪。本罪首先属于侵犯财产罪,其次属于国家工作人员的职务犯罪。本罪的客体首先是国家财经管理制度和“公款”的占有、使用、收益权,其次是国家工作人员职务的廉洁性。“公款”应当限于“具有直接支付功能的公共财产”。“挪用”有价证券、定期存单和作为结算依据的金融凭证均不属于挪用公款。国库券被司法解释拟制为公款值得商榷。在刑法将挪用公款罪明确规定为“挪用公共财物罪”或单设“挪用公物罪”之前,“以使用变价款为目的挪用公物的行为以挪用公款罪定罪处罚”和“从实质上把握‘公款’的内涵”的观点不宜推广。

The crime of embezzling public funds is common in economic market. This crime is not only offense against property but functionary embezzlement as well. The object of the crime is to own state finance management system and possession. use and benefit right of “public funds”.In addition to it, it is the faimess and incorruption of public servants. “Public funds” refers to the public property which can be payed directly. Embezzlement of negotiable securites, time deposit certificate and financial voucher is not regarded as the crime of embezzling of public funds. In criminal law the crime of embezzling public funds should be stipulated as embezzling public property.