挪用公款罪数额计算研究

发布时间：2018-04-30 10:59

本文选题：挪用公款罪 + 贪污罪　；参考：《南京师范大学》2016年硕士论文

【摘要】：贪污罪具有永久性非法占有公款的目的,挪用公款罪具有暂时性非法占用公款的目的,二者是高度行为与低度行为的关系,故贪污公款的犯罪构成也符合成立挪用公款罪的犯罪构成,二者是法条竞合关系。成立挪用公款罪要满足以下前提：①行为必须是挪用。如果行为人在挪用公款后有携款潜逃等行为,便可以认定具有非法占有的目的而成立贪污罪。②未挪用完全超出偿还能力的公款。即使行为人并未隐瞒公款去向,却使用了超出偿还能力的公款,因为行为人并无偿还能力,可以直接认定具有永久占有公款的目的,成立贪污罪。③行为人对无法偿还公款的原因只能是过失,如果行为人对无法偿还公款的心理是故意(包括直接故意与间接故意),则成立贪污罪。④当行为人挪用了完全能够偿还的数额的公款时,无论从事何等风险程度的行为,因为其具有偿还能力,除非有明显证据证明其具有非法占有目的,否则宜认定为挪用公款罪。挪用公款进行不同种用途且每次均构成犯罪的,应当采取分别计算说进行数罪并罚。挪用公款进行不同种用途且每次均不构成犯罪的,应当按照当然解释的原理,将①有营利目的的非法活动评价为营利活动,②将所有满三个月而未归还的非法活动评价为其他活动；③将所有满三个月而未归还的营利活动评价为其他活动。挪新还旧问题需要有四个前提条件。①仅限于其他用途。②累计达到1万元。③每次挪用行为均不成立犯罪。④偿还前次挪用的公款的金额是来自于后次挪用的金额。对于挪新还旧的行为应当累计计算,至案发时每一次达到3个月的挪用金额均分别累加,偿还的金额可以作为酌定情节在量刑时予以从宽处罚。在挪用公款罪中,当行为人的前挪用行为数额未达到犯罪标准,且与后行为的时间间隔超过了法定入罪数额所对应的法定最高刑的追诉期限,就不能以连续犯之原理,将前后行为认定为一个犯罪。
[Abstract]:The crime of embezzlement has the purpose of permanent and illegal possession of public funds, and the crime of misappropriation of public funds has the purpose of temporarily illegally occupying public funds. Therefore, the criminal constitution of embezzlement also accords with the constitution of the crime of misappropriation of public funds. The establishment of misappropriation of public funds to meet the following premise: 1 behavior must be misappropriation. If the perpetrator absconded with the funds after misappropriating the public funds, he can establish the embezzlement crime .2 without misappropriating the public funds which are completely beyond the ability to repay. Even if the perpetrator does not conceal the whereabouts of the public funds, he uses the public funds which are beyond his ability to repay, because the actor has no ability to repay and can directly determine that he has the purpose of having permanent possession of the public funds. The reason for the establishment of the embezzlement offence. 3. The perpetrator can only be negligent with regard to the failure to repay public funds, If the perpetrator's psychology with regard to the inability to repay public funds is intentional (both direct and indirect intent), the crime of corruption shall be established when the perpetrator misappropriates the amount of public funds that is fully capable of being repaid, regardless of the degree of risk involved in the act, Because of its ability to repay, unless there is clear evidence that it has the purpose of illegal possession, it should be regarded as misappropriation of public funds. Whoever misappropriates public funds for different purposes and each time constitutes a crime shall be punished by separate calculation. Whoever misappropriates public funds for different purposes and does not constitute a crime each time shall, in accordance with the principle of ex officio interpretation, evaluate the illegal activities for profit purposes as profit-making activities, (2) to evaluate all illegal activities that have not been returned for three months as other activities. (3) to evaluate all profit-making activities that have not been returned for three months as other activities. It is necessary to have four prerequisites for the problem of new or old embezzlement. 1. Only limited to other uses. 2. Accumulative total amount of 10, 000 yuan. 3. 4. Repayment of the amount of public funds previously misappropriated. 4. The amount of public funds previously misappropriated is derived from the later embezzlement. For the new and old behavior should be accumulated calculation, up to the time of the crime to each time to three months of misappropriation amount are accumulated separately, the amount of repayment can be as a discretionary circumstances in the sentencing to be lenient punishment. In the crime of misappropriating public funds, when the amount of the former misappropriation of the perpetrator does not meet the crime standard, and the time interval with the subsequent act exceeds the legal maximum penalty period corresponding to the legal amount of incrimination, the principle of continuous crime cannot be used. The act before or after is considered a crime.
【学位授予单位】：南京师范大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D924.392

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