论“携带挪用的公款潜逃”

On "Making off with Misappropriated Public Funds

携带挪用的公款潜逃构成贪污犯罪时,并不要求挪用公款行为必须构成犯罪,但是行为人在主观上必须具备非法占有公款的目的。同时,受国家机关、国有公司等国有单位委托管理、经营国有财产的人员挪用公款后携带挪用的公款潜逃的,也应当按照贪污罪论处。

Where making off with misappropriated public funds commits the crime of embezzlement, the act of misappropriation of public funds is not necessary to commit the crime, but the actor should subjectively be for the purpose of possession the public funds illegally. In addition, any person authorized by state organs, state-owned companies and other units to administer and manage state-owned property who makes off with misappropriated public funds shall be regarded as being guilty of embezzlement.