挪用公款罪的数额计算

挪用公款的数额对定罪与量刑具有重要作用。挪用公款存在不同用途的,根据举重以明轻的解释原理,可以将用于非法活动与营利活动的数额评价为用于其他活动的数额;对每一笔挪用行为及其数额的认定必须以刑法规定为标准,只有当挪用行为能够被我国《刑法》第384条规定的构成要件所涵摄时,才能将挪用数额计入挪用公款罪的数额;既不能仅挑选其中用途最多的数额作为定罪量刑的根据,也不能按用途分别计算数额,更不能一概以总数额作为挪用公款罪的数额。多次挪用公款,并以后次挪用的公款归还前次挪用的公款的,并不是刑法意义上的归还,不能一律以案发时未还的实际数额认定,也不能仅按其中一次最高数额计算;对于归还前已经构成挪用公款罪的数额,应当累计计算。对携带部分挪用的公款潜逃的案件,为了确保罪刑相适应,也可能将贪污的公款数额评价为挪用公款的数额;在使用人与挪用人构成共同犯罪的案件中,使用人应当对与其行为具有因果性的挪用数额负责,而不是仅对使用数额负责;对共同挪用公款数额的认定,必须采取共犯从属性说并贯彻责任主义。

On the Amount Calculation in the Crime of Misappropriation of Public Fund

The amount has significant impact on the conviction and sentence in the case of misappropriation of public fund.If the misappropriated public fund is used in different ways,the fund used for illegal activities and profit-making activities can be calculated as the fund used for other activities according to the interpretation principle of inferring non-serious situations from the enumerated serious situations.However,the determination of each conduct of misappropriation and its involved amount must be based on the provisions of the Criminal law.Only when the conduct of misappropriation satisfies the offence elements stipulated in Article 384 of the Criminal Law,can the amount of misappropriated fund be calculated as the amount of the crime of misappropriation of public fund.Therefore,it is not allowed to select the biggest amount of fund used for a certain activity as the basis for the conviction and sentence,nor separately calculate the amount of fund used for different activities,or even worse,to simply regard the total amount of funds used for different activities as the amount of the crime of misappropriation of public fund.To use the subsequently-misappropriated public fund to cover the deficit of the previous misappropriation of public fund in the case of repeated misappropriation of public fund is not the repayment in the sense of criminal law,so the actually-unrepaid amount at the time of initiating a criminal investigation or the biggest amount of a certain misappropriation cannot be regarded as the criminal amount.The returned fund should be calculated cumulatively if the misappropriation of such fund has constituted the crimes of misappropriation of public fund.In cases where the accused fled with part of the misappropriated public fund,the embezzled public fund can be evaluated as the misappropriated public fund in order to ensure the balance between the punishment and the crime.In cases where the user and the mis-appropriator constitute a joint crime,the user should be responsible for misappropriated fund that has a causal link to his behavior,rather than only for the amount under his use.As for the determination of the amount of misappropriation of public fund in a joint crime,the theory of secondary participation subject to the principal shall be adopted and the principle of culpability shall be implemented.