对挪用公款罪法律适用中疑难问题的分析

挪用公款罪是一种多发的职务犯罪,在定罪量刑的法律适用中一直存在一些亟待解决的问题:如何计算多次挪用公款的数额,如何认定挪用公款进行营利活动,如何认定挪用公款罪的共同犯罪。在司法实践中,笔者认为,多次挪用公款的数额应从挪用人进行非法活动、营利活动还是一般活动的性质来计算和认定;营利活动应从挪用公款的用途来认定;共同犯罪应从挪用人的主体身体予以认定。

Analysis to the knotty problems of law enforcement to the misappropriation of public funds

Appropriate public funds for personal use is one crime taking advantage of duty.There existed some problems to be solved urgently in dedaring guility and applicabling.Whereas,in actual judicial practices,further study is needed on such problems as the amount of public funds repeatedly misappropriated,the employment of public funds for profit-making activities,and the joint crimes in the misappropriation of public funds.This article,from the above mentioned3aspects,approaches the problems for the rigorous and perfect legislation of the guilt of misappropriation of public funds.