摘要
挪用公款归个人使用在本质上是指国家工作人员基于个人意志,为了个人目的和个人利益而非法支配公款。这里的"个人"是指作为挪用人的国家工作人员本人,而不是指实际使用公款的人。实际使用公款的人可以是个人,也可以是单位。因职务内容的不同,国家工作人员构成挪用公款归个人使用的情形也不同。在一定条件下,挪用公款归个人使用的行为也会附着在单位行为身上伴随单位行为而发生,但不能因此认为单位行为也会构成挪用公款罪。
Appropriation of public money for individual use refers, in essence, to the situation in which state functionaries appropriation of public money, based on individual will, for personal purposes and personal benefits. Here "individual" refers to the state funtionary who appropriates public money, not to mean that the user of public money is a person, but that the user of public money may refer to a person or to a non-human "unit". Due to differnces in the content of headship, state funcionaries" appropriations of public money for individual use also vary. Under certain conditions, appropriation of public money for individual use as a conduct may become an attachment of a unit's conduct as it may occur, thus not to be con- sidered that the unit's conduct is to constitute the appropriation of public money as a crime.
出处
《湛江师范学院学报》
2009年第5期95-99,共5页
Journal of Zhanjiang Normal College
关键词
个人名义
单位名义
个人利益
其他单位
in one's own name
in the name of the unit
personal interests
other units