挪用公款罪疑难问题探微

On Knotty Problem about Crime of Misappropriating Public Funds

挪用公款罪中除公款与特定公物之外,非特定公物应当纳入刑法保护范围。挪用公款给私有公 司企业使用不属于归个人使用。挪用公款的具体用途不是本罪的客观构成要件。对多次挪用公 款案件,应当区分不同情况认定犯罪数额。对共同挪用公款的案件,应根据共同犯罪的原理及职 务犯罪的特点予以认定。

In the crime of misappropriating public funds,normal public property should be taken in the scope of criminal law. Misappropriating public funds for the use of private company does not belong to for the use of person. The concrete use of misappropriating public funds is not the objective component part of the crime. Those cases which misappropriate public funds for many times shoud be maintained to the criminal amount according to the different circumstances. Those cases which misapproprivate public funds commonly should be maintained according to the theory of common crime and the characteristics of crime by taking advantage of duty.