公款挥霍浪费的刑法规制

Criminal Regulation on Squandering Public Funds

综观当前立法体系中规制公款挥霍浪费行为的规范,主要包括了行政法律、纪律处分规定、党内法规以及刑法中的个别罪名。然而,就目前情势看,这些规范的规制效果并不理想。本文基于对公款挥霍浪费刑法规制的必要性、可行性以及可能出现后果的充分考量,提出完善现有罪名,增加不当使用公共资金、资产、资源罪的路径选择。

In the current legislative system, norms that regulate the public funds squandering behavior mainly include administrative laws, disciplinary regulations, inner-party laws and regulations, and individual charges in criminal law. However, in the current situation, the regulating effect of these norms is not satisfactory. Based on a full consideration of the necessity, feasibility and possible consequences of criminal regulation on squandering public funds, this paper proposes to improve the existing accusation and to widen the path choices for crimes of improper use of public funds, assets and resources.