挪用公款“归个人使用”的司法解释与立法解释比较

A Comparative Analysis of the Judicial and Legislative Interpretations of “Misappropriating Public Funds for Personal Use”

论题对法释[2001]29号与全国人大常委会《关于刑法第384条第一款的解释》两者的效力关系进行了分析,并对构成挪用公款罪的基本要件、何为“以个人名义”、何为以“个人决定以单位名义”以及对不具有法人资格的私营企业、私营合伙企业归类问题进行了探讨。

This article conducts a comparative analysis of the judicial and legal interpretation for the offense of ＂Misappropriating Public Funds for Personal Use＂ respectively in the relevant law and legal regulations in P. R. China. It discusses important distinctions between the two interpretations covering their effectiveness, the contents, objects and methods of interpretations. It also expounds pertinent conceptions including the components of the offense, as well as categorization of the parties involved.