论单位挪用公款行为之入罪

On Conviction of Unit's Misappropriating Public Funds

现行刑法仅规定了自然人可以构成挪用公款罪,而对单位挪用公款行为未给予应有的关注。无论从行为的社会危害性、现有的法律制裁,还是从刑事政策抑或刑法谦抑性考察,单位挪用公款行为均已具备入罪的合理性,建议将单位挪用公款行为纳入刑法调控领域。

The current criminal law of our country only stipulates that the natural person can constitute the crime of misappropriating public funds,but it has paid no attention adequately to unit＇s misappropriating public funds.Conviction of unit＇s misappropriating public funds has its rationality from the perspectives of its social harmfulness,the existing legal sanction,the criminal policy and the restraining criminal law.Therefore,it is suggested that such conduct be regulated by criminal law.