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挪用资金罪若干疑难问题探讨
引用本文:郭理蓉.挪用资金罪若干疑难问题探讨[J].山东警察学院学报,2003,15(6).
作者姓名:郭理蓉
作者单位:中国人民大学法学院,北京,100872
摘    要:1997年刑法新增加了挪用资金罪的罪名。司法实务和理论界对于私营企业主能否构成挪用资金罪,受委托管理、经营国有资产的非国家工作人员挪用资金行为如何认定,挪用资金罪的数额计算,以及挪用资金罪中共同犯罪的认定等问题,都存有较大争议。弄清这些问题,可为正确适用法律提供帮助。

关 键 词:挪用资金罪  私营企业业主  受委托管理经营  数额计算  共同犯罪

Studies on the Crime of Embezzling Funds
GUO Li-rong.Studies on the Crime of Embezzling Funds[J].Journal of Shandong Police College,2003,15(6).
Authors:GUO Li-rong
Abstract:The crime of embezzling funds is newly added to the Penal Code in 1997. There is still much disputation about such a crime in the judicial theories and practice. The following problems should be clarified for the correct application of laws: Whether the proprietors of private enterprises may commit such a crime; how to determine the embezzlement of funds executed by non-government functionaries; how to find the complicity in such a crime.
Keywords:the crime of embezzling funds  proprietors of private enterprises  entrusted with management  calculation of the amount  complicity  
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