挪用公款罪司法适用问题研究

挪用公款罪是国家工作人员利用职务之便实施的犯罪,罪名创制之初,便引起刑法理论界的广泛争议,也是司法实践中认定的难点.为了准确适用法律,统一认定标准,迄今为止,有关机关共作出了4个有权解释,解释虽然一再出台,但仍存在理解上的不一致,尤其是解释中的"以个人名义"、"个人决定以单位名义"、"谋取个人利益"及"如何确定多次挪用公款的数额"等问题,司法实践中存在不同认识,有进一步探讨和谋求取得共识的必要,以求得司法的精确.

Study on Judicial Applicability of Crime of Misappropriating Public Funds

Misappropriating public funds is the crime committed by the state missionary who takes the advantage of their position.When this accusation,which was one of the difficulties in judicial practice,was created,it brought many disputes in the circle of theoretical criminal law.In order to apply the exact law and unify the cognizance standard,although four interpretations are given,there are many understanding differences,esp.,the issues as "in personal name","to gain individual interest"and "how to make the total amount sure ".There are different understandings about them in judicial practice,thus it is necessary to have a further discussion and obtain consentaneous cognition.