挪用公款罪客观构成要件要素争议研究

发布时间：2018-10-11 07:44

【摘要】：在我国改革开放不断深入,国家社会的经济也不断发展,社会主义市场经济体系也也建立的时候,最近这些年来,也不断发生挪用公款的案件。尽管相关立法不断完善,相关司法解释不断出台,但是挪用公款的案件仍然不断增多,涉案的数额也不断增大,犯罪手段也越来越高明,加上挪用公款罪涉及的主体范围也相当广泛,我国有关立法也存在着缺陷等原因,造成许多案例不管是在理论界还是在实务界中存在很大争议,从而导致对此种犯罪的打击存在很多不便。在当下这个社会大背景下,从严反腐是非常重要的内容,随着职务犯罪的案例越来越多,打击职务犯罪成为从严惩处的一个重要方面,在我国刑法中挪用公款罪是被规定到贪污贿赂罪这一章的,是非常典型的职务犯罪,如果不对挪用公款罪中所存在的大量争议和疑难问题进行研究的话,则不利于惩治贪污、肃清正风,打击此种犯罪,所以将挪用公款罪作为论题是非常符合当下情势的。文章主要是对挪用公款罪的客观构成要件要素的争议进行研究。其中挪用公款罪的行为主体争议,主要是对单位能否成为挪用公款罪犯罪主体问题进行深入研究,从挪用公款行为的危害性,从严惩处贪污腐败犯罪刑事政策的要求,刑法对单位挪用公款行为惩处的缺失以及单位挪用公款行为入罪与刑法的谦抑性并不矛盾这四个方面阐述了单位挪用公款犯罪入刑的必要性,论证了单位挪用公款行为已具备入罪的条件,并且从现有整体形势来看将其入罪也刻不容缓。关于挪用公款的犯罪对象问题的争议,即财产性权利和非特定公物能否成为挪用公款的犯罪对象问题,文章在梳理争议的基础上进行分析,论证了公款定义应该包括财产性权利和非特定公物的合理性。关于挪用公款的行为的争议,主要探究了两点,一是担保行为中的挪用公款犯罪问题的定性,即挪用单位公款为第三人提供担保能否定性为挪用公款罪；二是以后次挪用归还前次挪用公款行为的数额计算问题,文章列举了实践中几种关于数额计算的方式,并说明了几种方式的不足并提出要根据具体事实情况来区别对待挪用公款的数额的观点。文章这部分主要是在梳理各种争议的基础上提出自己的观点并进行论证,最后得出结论,从而为适用于实务中提供更准确的指导。
[Abstract]:With the deepening of reform and opening up in China, the development of national economy and the establishment of socialist market economic system, cases of embezzlement of public funds have also occurred in recent years. In spite of the continuous improvement of relevant legislation and the introduction of relevant judicial explanations, the number of cases involving misappropriation of public funds is still increasing, the amount involved is also increasing, and the criminal means are becoming more and more sophisticated. In addition, the scope of the subject involved in the crime of misappropriating public funds is also quite extensive, and there are some defects in the relevant legislation of our country, which results in a lot of disputes in many cases, whether in the theoretical or the practical circles. As a result, there are many inconveniences in the fight against this crime. In the current social context, strict anti-corruption is a very important content. With more and more cases of job-related crimes, cracking down on job-related crimes has become an important aspect of severe punishment. The crime of embezzlement of public funds in our criminal law is stipulated in the chapter of the crime of embezzlement and bribery, which is a typical duty crime. If we do not study a large number of disputes and difficult problems existing in the crime of misappropriating public funds, it will not be conducive to punishing corruption. The crime of misappropriation of public funds is well in line with the current situation. This article mainly studies the dispute about the elements of the objective elements of the crime of misappropriation of public funds. Among them, the subject dispute of the crime of misappropriating public funds is mainly about whether the unit can become the subject of the crime of misappropriating public funds, from the harmfulness of misappropriation of public funds to the requirements of the criminal policy of punishing the crime of embezzlement and corruption. The lack of punishment for the misappropriation of public funds in the criminal law and the contradiction between the crime of misappropriation of public funds and the modesty of the criminal law are the four aspects of expounding the necessity of the crime of misappropriating public funds. It proves that the unit misappropriating public funds already has the condition of incrimination, and it is urgent to incriminate it from the present overall situation. On the issue of the object of the crime of misappropriation of public funds, that is, whether the property right and the non-specific public property can be the object of the crime of misappropriating the public funds, the article analyzes the problem on the basis of combing the controversy. It demonstrates that the definition of public funds should include property rights and the reasonableness of non-specific public property. There are two main points about the controversy of misappropriation of public funds, one is the characterization of the crime of misappropriating public funds in the act of security, that is, whether the misappropriation of public funds of units can be characterized as the crime of misappropriating public funds for the third party; Second, the amount calculation of the previous misappropriation of public funds for the subsequent misappropriation. This article lists several ways of calculating the amount in practice. It also explains the shortcomings of several ways and puts forward the point of view that the amount of misappropriated public funds should be treated differently according to the specific facts. This part of the article is mainly on the basis of combing all kinds of disputes to put forward their own views and arguments, finally come to a conclusion, so as to provide more accurate guidance for the application in practice.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D924.392

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