贪污罪与挪用公款罪的界限与竞合

发布时间：2018-11-01 12:18

【摘要】：贪污罪与挪用公款罪构成要件间不是对立、排斥关系,而是包容、竞合关系;二罪之间的关键区别并非在于有无永久性非法占有的目的,而是类似于盗窃罪与不可罚的盗用行为之间的区别;具体而言,界定二罪应从挪用行为对于单位公款利用可能性的妨碍程度、挪用的金额、挪用的时间、挪用人本身的财力、公款的风险性等因素,进行综合判断;携款潜逃、平账、不入账等因素,只是判断的一种资料,不能绝对化;不管主观上是否想还,只要客观上没有还,就属于"不退还";不管主观上是否想还,挪用公款数额较大不退还的,只需评价为挪用公款"情节严重";挪用公款数额特别巨大不退还的,可以贪污罪判处死刑;不是自己控制支配下的公款,只可能成为贪污罪的对象。长期挪用公物的,应且能够以贪污罪定罪处罚。
[Abstract]:The constitution of embezzlement crime and misappropriation of public funds is not antagonistic, exclusive, but inclusive and competing; The key difference between the two crimes lies not in the purpose of whether or not there is permanent illegal possession, but in the difference between the crime of larceny and the unpunished embezzlement. To define the second crime, we should make a comprehensive judgment from the factors such as the degree of hindrance of misappropriation to the possibility of using public funds, the amount of misappropriation, the time of misappropriation, the financial resources of the embezzler, the risk of public funds, etc. The factors such as absconding, settling accounts and not entering accounts with money are just a kind of information of judgment, which cannot be absolute; whether or not they want to be returned subjectively or not, as long as they are not returned objectively, they are "non-refundable"; Whether or not it wants to be returned subjectively, if the amount of misappropriated public funds is relatively large and non-refundable, it only needs to be evaluated as the "serious circumstances" of misappropriation of public funds; if the amount of misappropriated public funds is especially large and non-refundable, the death penalty may be imposed on the crime of embezzlement. Not under the control of their own control of public funds, can only become the object of corruption. Whoever misappropriates public property for a long period of time shall and can be convicted and punished by the crime of corruption.
【作者单位】：南京师范大学法学院;
【基金】：中国法学会2014年度部级法学研究课题“中国式的刑法竞合问题研究”(CLS2014D039)
【分类号】：D924.3

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