摘要
挪用特定款物罪是我国刑法最早规制的挪用犯罪,随着经济发达和社会进步,刑法规定了挪用公款罪和挪用资金罪。挪用公款和挪用资金罪都属于挪用类型的犯罪,两者主要区别是主体不同。国家工作人员为了个人使用目的而挪用特定款物的应当认定为挪用公款罪。从犯罪主体的重要性,即身份犯的原则出发,非国家工作人员挪用特定款物应该定为挪用资金罪。"挪用"一词在三个罪名中大同小异,挪用公款罪和挪用资金罪的显著特点是挪用的私利性和有归还的意思,而挪用特定款物则不具有私利性且不以有归还的意思为前提。
The earliest regulation of the crime of embezzlement in our country is money and goods, then along with the development of economic and society, defines the appropriation of particular crime of embezzlement and misappropriation of funds. The crime of misappropriation of funds and embezzlement belong to appropriate types of crime, the main difference is the subject. The crime of misappropriation of particular money and goods specified in the state personnel to specific funds for personal use as embezzlement is legitimate and reasonable. On the importance of crime subject, namely the principle of status crime, non-state staff misappropriation of particular money and goods should be as the crime of embezzlement. The term "appropriation" in three charges is same, the distinctive features of the crime of embezzlement and misappropriation of funds is appropriation of self-interest and the sense of the return, and the misappropriation of particular money and goods are not selfish and not on the premise of the sense of the return.
出处
《黑龙江省政法管理干部学院学报》
2014年第4期46-49,共4页
Journal of Heilongjiang Administrative Cadre College of Politics and Law
关键词
挪用犯罪
犯罪主体
个人使用
私利性
the crime of embezzlement
subject
personal use
interestedness