摘要
非国家工作人员成为挪用公款的共犯,无须是公款的使用人;不同身份者相互勾结,分别利用各自的职务便利,共同将本单位财物非法占为已有或者挪用本单位资金的,应按照主犯的犯罪性质定罪,若无主从之分,则应遵循"宁轻勿重"这一有利于被告人的原则,按照职务侵占罪或者挪用资金罪定性,但对国家工作人员应当从重处罚;共同犯罪数额是定罪依据和法定的量刑情节,分赃额只是酌定量刑的根据。
A non-state official will be identified the joint criminal of the embezzlement without being the user of the public money.Persons with different identities,respectively made use of the convenience of their own position embezzled jointly,are guilty of the crime in terms of the nature of crime on the part of the major offender,while under the same circumstances state officials should be punished severely.The crimes should be identified according to the amount of money in joint crimes instead of that distributed among the joint criminal.
出处
《广东商学院学报》
2004年第3期93-95,共3页
Journal of Guangdong University of Business Studies
关键词
挪用公款
贪污
共同犯罪
共犯数额
embezzlement
corruption
joint crimes
the amount of money in joint crimes