挪用公款罪的实践难题与解决

发布时间：2018-05-13 13:57

本文选题：挪用公款罪 + 主体　；参考：《辽宁大学》2017年硕士论文

【摘要】：在我国目前的职务犯罪类型之中,挪用公款罪是其中发生频率较多的一种,这种犯罪行为不仅会破坏社会秩序、影响经济发展,还会侵害和影响我国当局政府在人民群众中的威望,给国家的经济社会发展带来无法估计的危害。本文主要是讨论在司法实践中在判定挪用公款罪方面所遇到的实践难题,并且针对这些问题提出一些自己认为可以有效解决难题的办法,希望能够为我国一线的司法工作人员在处理挪用公款罪案件的过程中所遇到的司法难题有所贡献。在认定某一具体案件是否属于挪用公款罪的方面,不管是在具体的司法实践中,还是在我们的立法过程之中,都存在着不同程度的争议,刑法学理论界的专家也对这方面的问题进行了很多研究,但是由于在实践中所发生的案件,案情都比较复杂、涉及人员较多,以致常常出现理论界不能预料的情形,于是在一线工作的司法人员对于挪用公款罪的认定方面提出了诸多的观点。刑法学理论界的学者和在一线办案的司法工作人员对于同一问题有的看法一致、相辅相成,有的则是截然相反、相互对立。但是无论是哪一种观点,他们对自己看法的论证都非常的充分、有理有据,这种“火花”四溅的现象对我国关于挪用公款罪的研究是一种非常好的契机。这篇论文在结构上主要由五个部分组成,首先在第一个部分以蒋某挪用公款案进一步展开,从而引出司法实践中对于经由国有企业聘任的管理人员是否属于我国刑法所规定的挪用公款罪的适格主体这一问题的不同看法和探讨,然后引出当前学界肯定说和否定说两个代表观点,并阐述了自己的看法,最后提出了解决该问题的途径和方法;第二部分从王某擅自将非特定公物进行变卖,并且将变卖款予以挪用的案件引出将非特定公物予以变卖并将变卖款予以挪用的行为能否构成挪用公款罪;第三个部分是从杨某私自决定以单位名义将公款借予其妻控股企业使用的案件出发,引出《人大“解释”》中规定的“谋取个人利益”的内涵和外延方面存在的问题;第四部分是以黄某与陈某挪用公款案引出的关于挪用公款的共犯方面存在的问题,即如何定性非公款使用人参与挪用公款这一犯罪活动的行为。最后一部分是以许某挪用公款进行赌博的案件引出挪用公款罪的牵连犯的处罚原则适用的问题,即应该适用数罪并罚原则还是应当适用从一重处断原则。以上就是本文主要内容概括,在此谨希望我们的法律建设更加完善,司法活动更加有法可依,促使我们的法治社会快速且平稳地建成。
[Abstract]:Among the current types of job-related crimes in China, the crime of misappropriating public funds is one of the more frequent ones. This kind of crime will not only destroy the social order and affect economic development. It will also infringe upon and affect the prestige of our government among the people and bring incalculable harm to the country's economic and social development. This paper mainly discusses the practical problems encountered in judging the crime of misappropriation of public funds in judicial practice, and puts forward some effective solutions to these problems. The author hopes to contribute to the judicial problems encountered by the judicial staff in the course of dealing with the crime of misappropriation of public funds. In determining whether a specific case belongs to the crime of misappropriation of public funds, whether in specific judicial practice or in our legislative process, there are disputes of varying degrees. Experts in the theoretical field of criminal law have also carried out a lot of research on this aspect. However, due to the complexity of the cases that have occurred in practice and the large number of personnel involved, there are often unexpected situations in the theoretical circle. So the judicial personnel in the line of work on the crime of misappropriation of public funds put forward a lot of views. The scholars of criminal law theory and the judicial staff in the front line have the same views on the same problem, which complement each other, and some are opposite and opposite each other. However, no matter which point of view, their arguments on their own views are very sufficient and reasonable. This phenomenon of "sparks" is a very good opportunity for the study of the crime of embezzlement of public funds in our country. The structure of this paper is mainly composed of five parts. First of all, in the first part, the case of embezzlement of public funds by Jiang was further developed. It leads to different views and discussions on whether the managers employed by state-owned enterprises belong to the appropriate subject of the crime of misappropriating public funds under the criminal law of our country in the judicial practice. Then it leads to the two representative views of the current academic circles, affirmative and negative, and expounds their own views. Finally, it puts forward the ways and means to solve this problem. The second part is to sell off the non-specific public property without authorization from Wang Mou. And the case of misappropriating the sold money leads to the crime of misappropriating the public funds by selling the non-specific public property and misappropriating the sold funds; The third part starts from the case that Yang decided to lend public funds to his wife's holding enterprises in the name of the unit, leading to the problems in the connotation and extension of "seeking personal benefits" stipulated in the "interpretation" of the National people's Congress; The fourth part is based on Huang and Chen misappropriation of public funds led to the problem of the complicity of embezzlement, that is, how to characterize the use of non-public funds involved in the criminal activities of embezzlement of public funds. The last part is the application of the principle of punishment in the case of misappropriating public funds for gambling, that is, whether the principle of combining punishment for several crimes should be applied or the principle of breaking from a single point of view should be applied. The above is the main content of this paper summary, here I hope that our legal construction more perfect, judicial activities more legal, to promote our rule of law society quickly and smoothly built.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D924.3

【参考文献】