挪用公款罪认定中的若干问题

The Identification of the Embezzling Crime

挪用公款罪是指国家工作人员利用职务上的便利,挪用公款归个人使用,进行非法活动,或者挪用公款数额较大、进行营利活动,或者挪用公款数额较大、超过三个月未还的行为。在司法实践中,挪用公款罪的认定主要涉及到“挪用公款归个人使用”的理解、公款的范围、挪用公款的数额计算、挪用公款罪共犯的认定、挪用公款罪转化为贪污罪的认定等几个方面。

EmbezZling crime refers th at the clerks use placed in his are to make profits or commit crime. In judicial of embezzling crime mainly includes： the understanding of ＂for One＇s own use,＇, ＂the definition of the public,＇, ＂the accounting of the public money＂, and ＂the identification of the conspirator , an identification of transformation from embezzling to bribe＂,etc.