挪用公款罪若干实务问题研究

发布时间：2018-05-26 01:57

本文选题：挪用公款 + 归个人使用　；参考：《南昌大学》2014年硕士论文

【摘要】：挪用公款罪是一种常见的职务犯罪，从1988年1月全国人民代表大会常务委员会《关于惩治贪污罪贿赂罪的补充规定》第3条开始规定为犯罪以来，至今已经有二十多年的司法实践历程。随着经济的发展和实践的深入，挪用公款罪逐渐呈现出多发性、复杂性等新特点，但是由于犯罪主体涉及领域广泛，作案方式层出不穷等因素，无论是在法学理论界还是在司法实践中都争议较大。因此，，对挪用公款罪司法实务中若干疑难问题进行研究和探讨，有助于更好的认定和打击该种犯罪。本文共分为四章:第一章，“归个人使用”的认定。通过梳理我国挪用公款罪有关“归个人使用”的立法历程，对“归个人使用”的含义、类型和地位进行了认定；第二章，“挪而未用”的定性。评析了“挪而未用”的定性争议，并对“挪而未用”是否构成犯罪和犯罪形态进行了分析；第三章，挪用公款罪数额认定。针对司法实务中挪用公款的数额难以认定的几种情况，笔者根据罪刑法定原则提出了一些初步的建议，试图厘清各种情形下数额的计算问题；第四章，挪用公款罪的转化问题。结合案例着重从主观方面分析了挪用公款罪转化为贪污罪的三种情形，以更好地解决司法实践中，由于挪用公款罪和贪污罪混淆不清而难以认定的问题。
[Abstract]:The crime of misappropriation of public funds is a common duty crime. Since January 1988, when Article 3 of the standing Committee of the National people's Congress "Supplementary provisions on punishing the Crime of Corruption and bribery" began to establish as a crime, So far, there has been more than 20 years of judicial practice. With the development of economy and the deepening of practice, the crime of misappropriating public funds gradually presents many new features, such as complexity and so on. However, due to the wide range of subjects involved in the crime, the ways of committing crimes emerge in endlessly. Both in the field of legal theory and judicial practice are controversial. Therefore, it is helpful to better identify and crack down on this kind of crime by studying and discussing some difficult problems in the judicial practice of misappropriation of public funds. This article is divided into four chapters: the first chapter, the identification of "personal use". By combing the legislative course of the crime of misappropriating public funds in our country, the author determines the meaning, type and status of "belong to personal use"; the second chapter, the qualitative analysis of "moving without using". This paper analyzes the qualitative controversy of "moving without using", and analyzes whether "moving without using" constitutes crime and the form of crime; chapter three, the determination of the amount of the crime of misappropriation of public funds. In view of the difficult to identify the amount of misappropriated public funds in judicial practice, the author puts forward some preliminary suggestions according to the principle of legality, trying to clarify the calculation of the amount under various circumstances; the fourth chapter, the conversion of the crime of misappropriation of public funds. Combined with the case, this paper analyzes three cases of the crime of misappropriation of public funds into the crime of embezzlement in order to better solve the problem that the misappropriation of public funds and the crime of embezzlement are difficult to identify because of the confusion between the crime of misappropriation of public funds and the crime of embezzlement.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D924.392

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