摘要
Compared with the traditional offenses of embezzlement, bribe-taking and so on, the misappropriation of public funds is not a routine charge but a result of the response of criminal law to social transition. The fact that a number of difficulties have arisen in legislative and judicial procedures relating to this offense makes the value of case reference material significant. The Supreme People＇s Court of China attaches great importance to the publication of cases of misappropriation of public funds, which offer guidance and reference for real-life adjudication. Cases publicized in the last decade reflect a judicial emphasis-- they focus on the official nature of the duties performed by the subject, on understanding ＂for individual use＂ from the viewpoint of formal rationality and on a cautious interpretation of the connotations of ＂public funds.＂ Publicizing such cases facilitates reaching the same verdict in similar cases and at the same time acts as a catalyst for the advancement of theory and practice.
相对于贪污、受贿等传统型腐败犯罪，挪用公款罪不是常态性罪名，而是针对社会转型刑法应对的成果。该罪的立法、司法过程中存在着诸多纠结，这使得判例参考的价值凸显。最高人民法院十分重视对该罪判例的公布，这为现实裁决提供了指导和参考作用。最近10年所公布挪用公款罪判例折射出司法的重心是：注重主体身份的实质公务性、从形式合理性理解“归个人使用”、慎重解释“公款”的内涵。判例公布在有利于同案同判的同时，也成为促进理论与实践的助推器。
