挪用资金罪若干疑难问题之考察——突破实践困境的可操作性方案研究

挪用资金罪是随着我国社会经济体制改革出现的新型犯罪。修订的新刑法中增设挪用资金罪是我国刑法分则规范的发展和完善,这对保护公司、企业或其他单位的财产所有权起到了非常重要的作用。但从司法实践来看,挪用资金罪的新情况、新特点也为刑法理论和司法认定提出了一些新问题。文章对挪用资金罪中的一些疑难问题进行了探讨,以期有助于准确把握该罪。

The Elementary Investigation of Difficulties in the Crime of Misappropriation of Funds——the Study of Operable Breakthrough in the Practical Dilemma

The crime of misappropriation of funds appears along with promoting China＇s social and economic reform and implementation of a modem enterprise system. Creating the crime of misappropriation in the new revised Criminal Law is the further development and refinement of China＇s criminal law norms, which is very important for the proprietary right protection of company, enterprise or other units under modem enterprise system. However, from the judicial practice, the new instances and characteristics on the crime of misappropriation also raised some new problems for criminal theory and judicial cognizance. The authors try to discuss some difficult problems of the crime of misappropriation and help grasp this crime accurately.