论挪用公款罪的正确认定

On the Correct Identification to the Crime of Embezzling Public Funds

挪用公款罪对公共财产使用权和国家工作人员职务行为的廉洁性构成了双重侵害,为我国刑法严厉打击的重点之一。要正确认定挪用公款罪,必须科学解析它的内涵、法律特征,以及与之相对相似的五大界限。

The crime of embezzling public funds has double effects on the right to use the public property and the honesty and uprightness of state functionaries＇ action. It is one of the important points of the Criminal Law in China . In order to identify the crime of embezzling public funds, we must analyse its content, legal characteristics and the relative and similar five limits scientifically.