挪用公款罪法律适用研究

挪用公款罪的对象包括公款和特定公物 ,其中 ,公款具体包括五种 ,特定公物除法定七种外 ,还包括“社会捐助公益事业”的物资。关于“挪用公款给私有公司、私有企业使用 ,属于归个人使用”的司法解释 ,既混淆了“单位”与“个人”的概念 ,又与其他相关司法解释精神不相一致。对于“挪用公款数额巨大不退还的”行为性质 ,应根据行为人在使用公款时有无造成公款在客观上不能退还的主观心态来具体加以认定。

Research on the Legal Application of Crime of Misappropriating Public Funds

The object of crime of misappropriating public funds includes public funds and specific public properties. There are five kinds of public funds. Except for the seven kinds of legal specific properties, the properties donated by the society to public welfare undertaking are also within the scope of the specific properties. Misappropriating public funds to private companies or private enterprises belongs to individual use. These judicial explanations not only mislead the concept of unit and individual but also are not in conformity with the other related judicial explanations. As to the nature of behavior that the amount of misappropriating public funds is relatively large and will not be returned, it should be determined objectively according to the actor's subjective mental factors.