关于挪用公款罪中“挪而未用”问题的思考

挪用公款罪是常见多发的一项职务犯罪，在刑法理论学界和司法实务中存在的争议问题也较多。本文以最高人民法院《全国法院审理经济犯罪案件工作座谈会纪要》为视角，探讨了“挪而未用”的定性问题及其产生争议的缘由，“挪而未用”构成挪用公款罪既遂，建议挪用公款罪应当取消“归个人使用”这一必备条件的规定，废止将公款的具体用途作为选择要件加以规定的作法，以求“挪而未用”的定性问题、挪用公款实行行为的实施终了等争问题得以合理解决。

On the Issue of "Misappropriation of Corporate Funds without Actual Use"

Misappropriation of corporate funds is a crime related to positions. There have been a number of debates on the nature of this crime. This paper studies the nature of this issue from the perspectives of Supreme Court Is regulations, discusses the concept of attempted misappropriation and proposes some ways for improving the legislation concerned.